
    97-2462.
    United Tel. Co. of Ohio v. Tracy.
   Board of Tax Appeals, Nos. 91-Z-197, 91-Z-198 and 91-Z-199. Reported at 84 Ohio St.3d 506, 705 N.E.2d 679. On motion for reconsideration and/or motion for clarification. Motions denied.

Pfeifer and Lundberg Stratton, JJ., dissent.  