592 So.2d 1335 (1992)
Shirley McNAMARA (Sub Nom Leon R. Tarver, II), Secretary of Department of Revenue & Taxation, State of Louisiana v.
BAYOU STATE OIL CORPORATION.
No. 91-C-2988.
Supreme Court of Louisiana.
February 21, 1992.
Denied.
MARCUS, LEMMON and HALL, JJ., would grant the writ.