STATE OF MINNESOTA

IN SUPREME COURT

C5-97-1699

Minnesota RSA 10 Limited Partnership,

Respondent,

vs.

Commissioner of Revenue,

Relator.

O R D E R

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: July 24, 1998

BY THE COURT:

Esther M. Tomljanovich
Associate Justice

BLATZ, C.J., took no part in the consideration or decision of this matter.