
    96-52.
    Valvoline Instant Oil Change, Inc. v. Tracy.
   Board of Tax Appeals, No. 94-B-1179. On motion to consolidate case with 96-53, Ashland Branded Marketing, Inc. v. Tracy, Board of Tax Appeals, No. 94-B-1180, and 96-54, SuperAmerica Group, Inc. v. Tracy, Board of Tax Appeals, No. 94-B-1181. Motion granted.  