
    Lewis A. GIRAUD et al. v. LOUISIANA TAX COMMISSION et al.
    No. 58760.
    Supreme Court of Louisiana.
    Dec. 1, 1976.
   In re: Lewis A. Giraud, Mrs. Elvira Louise Weiner Giraud and Mrs. Corinne Rotge Panquerne, et al., applying for Certiorari, or writ of review, to the Court of Appeal, 336 So.2d 1037, Fourth Circuit, Parish of Orleans.

Writ denied. No error of law.

SUMMERS, J.,

is of the opinion the writ should be granted, agreeing with the dissenting opinion in the Court of Appeal (336 So.2d 1037) and the reasons assigned by the trial judge.  