
    In the Matter of the Tax Appeal of VALLEY OF THE TEMPLES CORPORATION, Appellant
    NO. 5479
    SEPTEMBER 24, 1974
    RICHARDSON, C.J., KOBAYASHI, OGATA, MENOR, JJ., KIMURA, Circuit Judge, for the vacancy
    
      George G. Grubb, Carlsmith Carlsmith Wichman and Case, of counsel, for appellant.
    
      Richard Y. Wada, Deputy Attorney General (George Pai, Attorney General, with him on the brief), for Director of Taxation, appellee.
   Per Curiam.

The record of this case fails to reflect any reversible error.

Affirmed.  