The opinion
DENECKE, J.,
dissenting.
The majority holds that the capitalization method, properly applied, may be used by an expert appraiser in determining value. The majority opinion further states that an expert can testify how he used this method in determining value. With this I concur. *565 The majority, however, remanded the ease for a new trial on the ground that the capitalization method was here improperly applied. To this I dissent, for the reason that the Commission’s objection was not that the capitalization method was being improperly applied, but that the capitalization method could not be used under any circumstances in determining value.