CHURCH OF SCIENTOLOGY OF CALIFORNIA, petitioner,

                                       v.

                            INTERNAL REVENUE SERVICE

                                   No. 86-472

                       Supreme Court of the United States

                                January 27, 1987

  Case below, 253 U.S.App.D.C. 85, 792 F.2d 153.

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

 District of Columbia Circuit.

  Granted.



  Justice BRENNAN and Justice SCALIA took no part in the consideration or

 decision of this petition.