“…In [Abh67] Abhyankar proved that if e 0 = e 0 (R) is the multiplicity of R and b = dim k (m/m 2 ) is its embedding dimension, then we have Sally in a long series of papers studied the depth of the tangent cone in terms of the difference ε = e 0 − (b − d + 1) ≥ 0; see [Sal77], [Sal79a], [Sal79c], [Sal80a], [Sal80b], and [Sal83]. She proved that if ε = 0 then G(m) is Cohen-Macaulay, [Sal77], and proposed the following conjecture, [ This conjecture was proved by Rossi and Valla,[RosV96a], and independently by Wang, [Wan97].…”