
    J-BOATS, INC. v. John H. NORBERG, Tax Administrator.
    No. 85-216-M.P.
    Supreme Court of Rhode Island.
    June 6, 1985.
    Hans P. Olsen, Hinckley & Allen, Providence, for petitioner.
    Perry Shatkin, Chief Legal Counsel to Div. of Taxation, Arlene Violet, Atty. Gen., Providence, for respondent.
   ORDER

The petition for writ of certiorari is denied.  