
    No. 328.
    Wagner and wife, Appellants, v. Department of Revenue, Respondent.
    (Also reported in 224 N. W. 2d 216.)
    
      The cause was submitted for the appellants on the brief of Larry I. Hanson and Jenswold, Studt, Hanson, Clark & Kaufmann, all of Madison; and for the respondent on the brief of Robert W. Warren, attorney general, and Allan P. Hubbard, assistant attorney general.
   Judgment affirmed.  