
    COLONIAL PIPELINE COMPANY v. Joseph N. TRAIGLE, Collector of Revenue.
    No. 11532.
    Court of Appeal of Louisiana, First Circuit.
    Oct. 17, 1977.
    Rehearing Denied Nov. 21, 1977.
    John V. Parker, Baton Rouge, of counsel, for plaintiff-appellee Colonial Pipeline Co.
    Whit M. Cook, II, Baton Rouge, of counsel, for defendant-appellant Joseph N. Trai-gle, Etc.
    Before BLANCHE, COVINGTON and CHIASSON, JJ.
   CHIASSON, Judge.

For the reasons set forth in our opinion in “Colonial Pipeline Company v. Joseph N. Traigle, Collector of Revenue,” No. 11,531, 353 So.2d 728, the judgment of the Trial Court herein is affirmed.

AFFIRMED.

COVINGTON, J.,

dissents for the reasons set forth by this Court in Chicago Bridge & Iron v. Cocreham, La.App., 303 So.2d 750.  