
    IMPERIAL HEATING & AIR CONDITIONING, INC. and David C. Moore v. MISSISSIPPI STATE TAX COMMISSION.
    No. 51096.
    Supreme Court of Mississippi.
    April 4, 1979.
    Taylor, Whitwell & Goeldner, Christian T. Goeldner, Southaven, for appellants.
    James H. Haddock, Joe D. Gallaspy, William N. Lovelady, Jr., Jackson, for appellee.
    Before ROBERTSON, P. J., and WALKER, and LEE, JJ.
   Appeal from Chancery Court, DeSoto County; Kermit R. Cofer, Chancellor.

AFFIRMED.

COFER, J., took no part.  