STATE OF MINNESOTA
IN SUPREME COURT
Commissioner of Revenue,
Based upon all the files, records, and proceedings and upon an evenly divided court,
IT IS HEREBY ORDERED that the decision of the Tax Court in this matter is affirmed without opinion.
Dated: March 7th, 2002
BY THE COURT:
/s/Alan C. Page
BLATZ, C.J., STRINGER, J., and LANCASTER, J. took no part in the consideration or decision of this matter.