The opinion
Wolff, Judge,
concurring separately.
I would overrule the second assignment of error. In my judgment, the board reasonably concluded that the sales occurred when Spring Hill acknowl
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edged its customers’ orders. The board could have reasonably determined that mutuality of obligation arose at the time of these occurrences. See R.C. 5739.01(0). I otherwise concur in the majority opinion to the extent that it is not inconsistent with the foregoing, and I concur in the judgment.