475 P.2d 778

#### RUST TRACTOR CO., a Delaware Corporation, and Rust Tractor of New Mexico, Inc., a New Mexico Corporation, Petitioners, v. BUREAU OF REVENUE, State of New Mexico, and Franklin Jones, Commissioner of Revenue, Respondents.

No. 9136.

Supreme Court of New Mexico.

Oct. 15, 1970.

Original Proceeding in Certiorari

Ordered that petition for writ of certiorari be and the same is hereby denied.

Further ordered that the record in Court of Appeals cause No. 471, 82 N.M. 82, 475 P.2d 779, be and the same is hereby returned to the Clerk of the Court of Appeals.