
    Shirley McNAMARA, Secretary, Department of Revenue and Taxation, State of Louisiana v. COLONIAL PIPELINE COMPANY.
    No. 11534.
    Court of Appeal of Louisiana, First Circuit.
    Oct. 17, 1977.
    Rehearing Denied Nov. 21, 1977.
    Whit M. Cook, II, Baton Rouge, of counsel, for plaintiff-appellant Shirley McNamara, Secretary, Department of Revenue and Taxation, State of La.
    John V. Parker, Baton Rouge, of counsel, for defendant-appellee Colonial Pipeline Co.
    Before BLANCHE, COVINGTON and CHIASSON, JJ.
   CHIASSON, Judge.

For the reasons set forth in our opinion in “Colonial Pipeline Company v. Joseph N. Traigle, Collector of Revenue,” No. 11,531, 353 So.2d 728, the judgment of the Trial Court herein is affirmed.

AFFIRMED.

COVINGTON, J.,

dissents for the reasons set forth in Chicago Bridge & Iron v. Cocre-ham, La.App., 303 So.2d 750.  