
    Compuserve, Inc., Appellant, v. Limbach, Tax Commr., Appellee.
    [Cite as CompuServe, Inc. v. Limbach (1989), 44 Ohio St. 3d 147.]
    (No. 88-250
    Submitted June 6, 1989
    Decided July 26, 1989.)
    
      Bricker & Eckler, Edgar L. Lindley and Charles F. Glander, for appellant.
    
      Anthony J. Celebrezze, Jr., attorney general, and Richard C. Farrin, for appellee.
   The decision of the Board of Tax Appeals is reversed on authority of Storer Communications, Inc. v. Limbach (1988), 37 Ohio St. 3d 193, 525 N.E. 2d 466.

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 of stare decisis based on Storer Communications, Inc. v. Limbach (1988), 37 Ohio St. 3d 193, 525 N.E. 2d 466.  