Master Commissioner: David Gormley

2007-0579

FRANKLIN A. LOVELL

Appellant

Joseph Corsaro,

Samuel Lauricia,

Representing Franklin A. Lovell

MELINDA M. LOVELL

Appellant

Joseph Corsaro,

Samual Lauricia,

Representing Melinda M. Lovell

v.

RICHARD LEVIN, TAX COMMISSIONER OF OHIO

Appellee

Barton Hubbard,

Marc Dann,

Representing the Tax Commissioner of Ohio

2007-0580

JACK E. CALDWELL

Appellant

Joseph Corsaro,

Samual Lauricia,

Representing Jack E. Caldwell

VIRGINIA V. CALDWELL

Appellant

Joseph Corsaro,

Samuel Lauricia,

Representing Virginia V. Caldwell

v.

RICHARD A. LEVIN, TAX COMMISSIONER OF OHIO

Appellee

Barton Hubbard,

Marc Dann,

Representing the Tax Commissioner of Ohio

2007-0584

CHRISTINE M. VESTFALL

Appellant

Joseph Corsaro,

Samuel Lauricia,

Representing Christine M. Vestfall

FRANK C. VESTFALL

Appellant,

Joseph Corsaro,

Samuel Lauricia,

Representing Frank C. Vestfall

v.

RICHARD A. LEVIN, TAX COMMISSIONER OF OHIO

Appellee

Barton Hubbard,

Marc Dann,

Representing the Tax Commissioner of Ohio

2007-0586

DENISE M. HUELSMAN,

Appellant,

Joseph Corsaro,

Samuel Lauricia,

WILLIAM T. HUELSMAN,

Appellant,

Joseph Corsaro,

Samuel Lauricia,

Representing William T. Huelsman

v.

RICHARD A. LEVIN, TAX COMMISSIONER OF OHIO

Appellee,

Barton Hubbard,

Marc Dann,

Representing the Tax Commissioner of Ohio

2007-0589

ELLIS Y. LOVELL

Appellant

Joseph Corsaro,

Samuel Lauricia,

Representing Ellis Y. Lovell

v.

RICHARD A. LEVIN, TAX COMMISSIONER OF OHIO

Appellee,

Barton Hubbard,

Marc Dann,

Representing the Tax Commissioner of Ohio