CHURCH OF SCIENTOLOGY OF CALIFORNIA, petitioner,

                                       v.

                        COMMISSIONER OF INTERNAL REVENUE.

                                   No. 87-1377

                       Supreme Court of the United States

                                  May 16, 1988

  Case below, 83 T.C. 381;  823 F.2d 1310.

  Petition for writ of certiorari to the United States Court of Appeals

 for the Ninth Circuit.

    Denied.



  Justice BRENNAN took no part in the consideration or decision of this

 petition.