Opinion
NO. 2015-0460
04-20-2016
Dana Corp. v. Testa
MOTION AND PROCEDURAL RULING.
On motion to dismiss tax commissioner for lack of standing. Motion granted in part and denied in part. The tax commissioner lacks standing to advance an affirmative challenge to the decision of the Board of Tax Appeals by way of cross-appeal, and to that extent the cross-appeal is dismissed. But the tax commissioner may assert by cross-appeal alternative grounds for affirmance of the decision below, and accordingly the motion to dismiss is denied to the extent that the cross-appeal is purely protective.
O'DONNELL, J., dissents.