
    Leon S. and Andrein L. POIRIER v. COLLECTOR OF REVENUE.
    No. 82-C-1958.
    Supreme Court of Louisiana.
    Oct. 8, 1982.
   In re Shirley McNamara, in her capacity as Secretary of the Department of Revenue and Taxation, State of Louisiana, applying for certiorari, or writ of review, to the Court of Appeal, First Circuit. Tangipahoa Parish. 417 So.2d 410.

Denied.

CALOGERO and LEMMON, JJ., would grant the writ.  