
    M. P. HOWLETT, INC., PETITIONER-PETITIONER, v. DIRECTOR, DIVISION OF TAXATION OF THE STATE OF NEW JERSEY, RESPONDENT-RESPONDENT.
    
      Messrs. Markey & William for the petitioner.
    
      Mr. Arthur J. Sills and Mr. Jeffrey B. Lowe for the respondent.
    January 16, 1968.
   Denied.  