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.