229 S.E.2d 690 (1976)
291 N.C. 177
Fred J. STANBACK, Jr., Executor of the Estate of Fred J. Stanback
Fred J. STANBACK, Jr., Executor of the Estate of Fred J. Stanback
v.
J. Howard COBLE, Secretary of Revenue of North Carolina.
Supreme Court of North Carolina.
November 4, 1976.Rufus L. Edmisten, Atty. Gen., William H. Boone, Associate Atty., for defendant.
Kluttz & Hamlin, for plaintiff.
*691 Petition by defendant for discretionary review under GS 7A-31, 30 N.C.App. 533, 227 S.E.2d 175. Denied.