Per Curiam.
We affirm the BTA's decision.
R.C. 5733.05 establishes the value of a corporation's stock for franchise tax purposes, as follows:
"(A) The total value, as shown by the books of the company, of its capital, surplus, whether earned or unearned, undivided profits, and reserves, but exclusive of:
"* * *
"(4) Good will, appreciation, and abandoned property as set up in the annual report of the corporation...
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