FRANK KOCH, RESPONDENT, v. STATE BOARD OF TAX APPEALS ET AL., APPELLANTS

Per Curiam.

The judgment under review herein should be affirmed, for the reasons expressed in the opinion delivered by Mr. Justice Parker in the Supreme Court. For affirmance — -The Chancellor, Case, Bodine, Heher, Perskie, Hetfield, Dear, Wells, WolfsKeil, Rafferty, JJ. 10. For reversal — None.