
    Fulton, Appellant, v. Lindley, Tax Commr., Appellee.
    [Cite as Fulton v. Lindley (1979), 57 Ohio St. 2d 10.]
    (No. 78-855
    Decided February 7, 1979.)
    
      Messrs. Schneider, Smelts, Huston é Bissell and Mr. Phillip A. Barmey, for appellant.
    
      Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellee.
   Per Curiam.

The decision of the Board of Tax Appeals is affirmed on authority of, and for the reasons stated in, Dery v. Lindley (1979), 57 Ohio St. 2d 5, decided this date.

Decision affirmed.

Celebrezze, C. J., Herbert, W. Brown, P. Brown, Sweeney, Locher and Holmes, JJ., concur.  