Nos. 33378, 33880 and 33881        Bayer Material Science, LLC and Bayer CropScience, USA, LP v. State Tax Comm'r. et al..

Benjamin, J., dissenting:

            For the reasons set forth in my dissenting opinion in In re: Tax Assessment of Foster Foundation's Woodlands Retirement, No. 33891, I respectfully also dissent in this case. I believe that the proper burden of proof for a taxpayer in a case such as this is that the taxpayer meet a “preponderancy of the evidence” burden. I therefore dissent to the majority opinion.