Board of Tax Appeals, No. 2011-843. This cause is pending before the court as an appeal from the Board of Tax Appeals.

Upon consideration of appellee’s motion for the Supreme Court to hear oral argument and motion to hold oral argument on the same day as case No. 2014-0531, it is ordered by the court that the motion to hear oral argument is denied, and the motion to hold oral argument on the same day as case No. 2014-0531 is denied as moot.