
    249 So.2d 923
    CHURCHILL FARMS, INC. v. LOUISIANA TAX COMMISSION et al.
    No. 51506.
    June 21, 1971.
   In re: Churchill Farms, Inc. applying for certiorari or writ of review to the Court of Appeal, Fourth Circuit, Parish of Jefferson. 249 So.2d 594.

Writ refused. The judgment is correct.

SUMMERS, J.,

is of the opinion that this refusal to grant writs reinstates the validity of Dixon v. Flournoy, 247 La. 1067, 176 So.2d 138 (1965), and recognizes the correctness of my dissent in Bussie v. Long, 257 La. 623, 243 So.2d 776 (1971).  