836 So. 2d 121 (2003)
Cynthia BRIDGES, Secretary, Department of Revenue, State of Louisiana
No. 2002-C-2951.
Cynthia BRIDGES, Secretary, Department of Revenue, State of Louisiana
v.
Lawrence D. SMITH and Brenda H. Smith.
No. 2002-C-2951.
Supreme Court of Louisiana.
February 14, 2003.Denied.