Board of Tax Appeals No. 1996-P-500. This cause is pending before the court as an appeal and cross-appeal from the Board of Tax Appeals. Upon consideration of appellani/eross-appellee’s motion for extension of time to file a merit brief pursuant to S.Ct.Prac.R. XIV(6)(C),

IT IS ORDERED by the court that the motion for extension of time be, and hereby is, granted, and appellanVcross-appellee’s merit brief is due on or before September 15, 2003.