Appeal and error — divided court — affirmance.
PER CURIAM.
The court being evenly divided on the issues presented for decision in the above entitled matter, the order of the Minnesota Tax Court filed May 17, 1974, affirming an order of the commissioner of taxation dated April 17, 1970, is hereby affirmed.
Affirmed.
MR. JUSTICE TODD took no part in the consideration or decision of this case.