Per Curiam:
The basic issue herein presented is the same as the issue decided in another appeal decided herewith, Wayne Co. v. American Steel Export Co. (ante, p. 585). For the reasons stated in the opinion of the court in that case, the determination of the Appellate Term herein should be reversed.
Moreover, in this case the taxpayer ceased doing business in the State of Michigan in September, 1948, and thereafter had no personal property...
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