
    2002-1262.
    Farmers Dairy Foods, Inc. v. Zaino.
   Board of Tax Appeals, No. 97-R-167. Sua sponte, cause consolidated for argument and decision with 2002-1261, Dairy Farmers of Am., Inc. v. Zaino, Board of Tax Appeals, No. 01-M-378, and 2002-1685, Dairy Farmers of Am., Inc. v. Zaino, Board of Tax Appeals, No. 98-P-366.  