
    M. P. No. 77-419.
    G.H. Waterman & Co., Inc. v. John H. Norberg, Tax Administrator.
    
    
      McGowan, Arcaro 6- Swartz, Incorporated, James R. McGowan, for petitioner.
    
      Julius C. Michaelson, Attorney General, Allen P. Rubine, Assistant Attorney General, Perry Shatkin, Chief Legal Officer (Taxation), for respondent.
   The petition for certiorari is granted and the writ shall issue forthwith.

Salter,  