
    Belden Brick Company, Appellant, v. Limbach, Tax Commr., Appellee.
    [Cite as Belden Brick Co. v. Limbach (1990), 53 Ohio St. 3d 176.]
    (No. 89-1987
    Submitted May 30, 1990
    Decided August 29, 1990.)
    
      Black, McCuskey, Souers & Arbaugh and Charles J. Tyburski, for appellee.
    
      Anthony J. Celebrezze, Jr., attorney general, and James C. Sauer, for appellant.
   Per Curiam.

R.C. 5733.061 provides for the contested credit. On authority of Stoneco, Inc. v. Limbach (1990), 53 Ohio St. 3d 170, 560 N.E. 2d 578, decided today, we affirm the BTA’s decision.

Decision affirmed.

Moyer, C.J., Sweeney, Holmes, Wright, H. Brown and Resnick, JJ., concur.

Douglas, J., dissents.  