COURT OF APPEALS OF OHIO, EIGHTH DISTRICT
                         COUNTY OF CUYAHOGA
                                NO. 68839
                                   :       ACCELERATED DOCKET
FRANCIS E. GAUL                    :
                                   :         JOURNAL ENTRY
          Plaintiff-Appellee       :
                                   :              and
  -vs-                             :
                                   :            OPINION
                                   :
ISMAIL ABDULLAH AKA                : 
 NATHANIEL HOLMES                  :           PER CURIAM
                                   :
          Defendant-Appellant      :
                                   :
DATE OF ANNOUNCEMENT                     OCTOBER 5, 1995       
OF DECISION:
CHARACTER OF PROCEEDING:           Civil appeal from
                                   Common Pleas Court
                                   Case No. 221397
JUDGMENT:                          Affirmed.                  
DATE OF JOURNALIZATION:                                       
APPEARANCES:
For Plaintiff-Appellee:            For Defendant-Appellant:
WILLIAM COYNE, ESQ.                ISMAIL ABDULLAH, Pro Se
Assistant County Prosecutor        10835 Tacoma Avenue
8th Floor Justice Center           Cleveland, Ohio  44108
1200 Ontario Street
Cleveland, Ohio  44113
                               - 2 -
PER CURIAM:
     This appeal was  filed and  briefed as  an accelerated  appeal
pursuant to Local App.R. 25.
     Defendant-appellant  Ismail  Abdullah  aka   Nathaniel  Holmes
appeals from  a judgment denying  his motion to  vacate.   His sole
assignment of error and his brief's entire text is as follows:
          ISMAIL ABDULLAH SAY THAT ISMAIL ABDULLAH IS THE
          SUCCESSOR OF THE  HONORABLE ELIJAH MUHAMMAD AND
          THE  CHOSEN ONE AND THE  IS NOT LIABLE FOR TAX.
          [sic]
     For the reasons set forth below, we affirm the decision of the
trial court.
     This  appeal arises out of a  foreclosure action instituted by
plaintiff-appellee,  Francis  E.  Gaul,  as Treasurer  of  Cuyahoga
County, for the collection of delinquent taxes for property located
at 10835  Tacoma Avenue in  the city of  Cleveland.  A  judgment of
foreclosure was entered  in favor  of Cuyahoga  County and  ordered
into  execution.  The  property in question  was sold to  a private
purchaser in a foreclosure sale and the trial court journalized the
confirmation of sale.   Abdullah moved  to vacate the judgment  and
set aside the foreclosure sale.  The motion was overruled, and this
appeal followed.
     Motions  to vacate are governed by  Civ.R. 60(B).  In order to
prevail  on  a  Civ.R.  60(B)  motion  to  vacate,  a  movant  must
demonstrate "(1) the party has a  meritorious defense or claim, (2)
the party is entitled to relief under  one of the grounds stated in
Civ.R. 60(B), and  (3) the motion is  timely made."   GTE Automatic
                               - 3 -
Electric, Inc.  v. ARC Industries (1976),  47 Ohio St.2d  146.  The
motion  must  also  be  supported   by  evidentiary  materials  and
operative  facts which demonstrate the moving  party is entitled to
relief and not  mere allegations or  conclusions.  E.g. Adomeit  v.
Baltimore (1974), 39 Ohio App.2d 97.  In this case, Abdullah failed
to set forth  any evidence in support of  his motion.  Accordingly,
he failed to  demonstrate he  was entitled to  relief under  Civ.R.
60(B), and the motion was properly denied.
     Judgment affirmed.
                               - 4 -
     It  is ordered  that Appellee  recover of Appellant  his costs
herein taxed.
     The Court finds there were reasonable grounds for this appeal.
     It is ordered that  a special mandate issue out  of this Court
directing  the Common  Pleas  Court  to  carry this  judgment  into
execution.
     A certified  copy of this  entry shall constitute  the mandate
pursuant to Rule 27 of the Rules of Appellate Procedure.
                           PATRICIA ANN BLACKMON, PRESIDING JUDGE
                           JAMES M. PORTER, JUDGE
                           TIMOTHY E. MCMONAGLE, JUDGE
     N.B.   This entry is  made pursuant to  the third  sentence of
Rule  22(D),  Ohio  Rules  of  Appellate  Procedure.   This  is  an
announcement  of decision  (see Rule 26).   Ten (10)  days from the
date hereof  this document will be stamped  to indicate journaliza-
.