Board of Tax Appeals, Nos. 2002-M-170, 2002-M-171, and 2002-M-172. This cause is pending before the court as an appeal from the Board of Tax Appeals. Richard A. Levin, Tax Commissioner of Ohio, has filed a motion to change the manner in which the case is styled. The Tax Commissioner wishes to be designated as an appellant.

However, the docket currently reflects that the Tax Commissioner is an appellant and a crossappellee. Thus, the motion is denied as moot.