The operative facts in the instant case are substantially the same as those in the case of Philada Home Fund v. Board of Tax Appeals, 5 Ohio St. 2d 135. The decision of the Board of Tax Appeals is affirmed on authority of that case.
Decision affirmed.
Zimmeemaet, Matthias, Heebeet and BbowN, JJ., concur. Taft, C. J., O’Neill and SchNeideb, JJ., dissent.