Gammarino v. Hamilton County Board of Revision

Gammarino raises two contentions in this appeal. His first contention is that “Al Gammarino, Trustee” is entitled to represent himself before the Board of Tax Appeals. His second contention is that the BTA speculated that there is a trust, and since there is no trust he should be able to appear before the BOR and the BTA representing himself. We agree.

In its October 24,1997 show cause order, the BTA ordered Gammarino to file a response as to why the decision of the BOR should not be affirmed upon the authority of LCL Income Properties v. Rhodes (1995), 71 Ohio St.3d 652, 646 N.E.2d 1108…