The decision of the Board of Tax Appeals is reversed on authority of Storer Communications, Inc. v. Limbach (1988),
MOYER, C.J., SWEENEY, HOLMES, WRIGHT, H. BROWN and RESNICK, JJ., concur.
DOUGLAS, J., concurs separately.
DOUGLAS, J., concurring. While I believe that the majority opinion writes R.C. 5733.05(B)(2)(c)(i) out of the statute, I concur on the principle...
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