Affirmed by an equally divided Court.
Gerald T. Manpearl argued the cause and filed a brief for petitioner.
Philip H. Hickok argued the cause for respondents. With him on the brief were John H. Larson and DeWitt W. Clinton. *
[ Footnote * ] Joanne M. Garvey, Michael Wells, and Roy E. Crawford filed a brief for the Committee on Unitary Tax as amicus curiae.
The judgment is affirmed by an equally divided Court.
JUSTICE STEWART took no part in the decision of this case. [449 U.S. 608, 609]