FULTON v. LINDLEY

Taxation — Income tax — R.C. Chapter 5747 — Exlusions from adjusted gross income — Capital gain on installment sale — Tax not retroactively applied, when.

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.