
    MINNESOTA RSA 10 LTD. PARTNERSHIP, Respondent, v. COMMISSIONER OF REVENUE, Relator.
    No. C5-97-1699.
    Supreme Court of Minnesota.
    July 24, 1998.
   ORDER

Based upon all the files, records, and proceedings and upon an evenly divided court,

IT IS HEREBY ORDERED that the decision of the Tax Court in this matter is affirmed without opinion.

BY THE COURT:

/s/ Esther M. Tomljanovich Esther M. Tomljanovich Associate Justice

BLATZ, C.J., took no part in the consideration or decision of this matter.  