
    Argued July 13,
    affirmed September 10,1973
    DIOCESE OF OREGON, Respondent, v. DEPARTMENT OF REVENUE, Appellant.
    
    513 P2d 1138
    
      Walter J. Apley, Assistant Attorney General, Salem, argued the cause for appellant. With him on the "brief were Lee Johnson, Attorney General, and G. P. Bartz, Assistant Attorney General, Salem.
    
      Robert A. Leedy, Portland, argued the cause for respondent. With him on the brief were Bullivant, Wright, Leedy, Johnson, Pendergrass & Hoffman, Portland.
    Before O’Connell, Chief Justice, and McAllister, Holman, Howell and Bryson, Justices.
   PER CURIAM.

This is an appeal by defendant Department of Revenue from a judgment of the Oregon Tax Court in favor of plaintiff taxpayer. 5 OTR 126 (1972). As recognized by the parties and by the Tax Court, the resolution to this case is controlled by Archdiocese of Portland in Oregon v. Department of Revenue of the State of Oregon, 266 Or 419, 513 P2d 1137, decided this day. Accordingly, the judgment of the Tax Court is hereby affirmed.  