
    487 P.2d 1092
    WESTLAND CORPORATION, Respondent, v. COMMISSIONER OF REVENUE, Petitioner.
    No. 9293.
    Supreme Court of New Mexico.
    July 21, 1971.
   Further ordered that the record in Court of Appeals Cause No. 523, 83 N.M. 29, 487 P.2d 1099 be and the same is hereby returned to the Clerk of the Court of Appeals.  