Since the only questions of law involved on this appeal are the same and the pertinent facts are substantially the same as in Allied Stores of Ohio, Inc., v. Bowers, Tax Commr., ante, 116, the judgment of the Court of Appeals is affirmed on authority of that case.
Judgment affirmed.
WEYGANDT, C. J., ZlMMERMAN, STEWART, BeLL, TaET, Matthias and Herbert, JJ., concur.