May 28, 1986

Prime Minister Brian Mulroney told Parliament in Ottawa today that Canada would retaliate against the United States for putting a tariff on imports of some cedar wood products, but he did not disclose the steps agreed upon by Cabinet ministers. ''We do it with neither malice nor vindictiveness,'' Mr. Mulroney said. While details are expected later this week, speculation by experts here ranges from action against citrus fruits to products from the Pacific Northwest, the American region that will most benefit from the United States action.

Companies Burroughs and Sperry agreed to merge in a long-expected move to create a strong competitor to I.B.M., the world's largest computer maker. Burroughs will acquire Sperry for $76.50 a share in cash and securities, a $6.50 increase over an offer it made three weeks ago, for a total cost of $4.8 billion. Analysts were skeptical about the ability of the combined company to put a dent in I.B.M.'s performance, however. Even with combined revenues of $10 billion, the Burroughs-Sperry combination will be only a fifth the size of I.B.M. [ Page A1. ] The weeks of maneuvering between Burroughs and Sperry made it a rough courtship, one that ended with Sperry forcing its hostile suitor to pay a stiff price. [ D1. ] Corestates agreed to buy New Jersey National when interstate banking between Pennsylvania and New Jersey becomes legal. The acquisition, for a $439 million stock exchange, would give Corestates a major foothold in the lucrative New Jersey market. [ D5. ]

Because of an editing error, an article in Metropolitan Report yesterday about the choice of a running mate for Andrew P. O'Rourke, the unchallenged Republican candidate for Governor of New York, misstated his appraisal of the ticket. Mr. O'Rourke said that the difficult search for a running mate was not a signal that the ticket was weak.

A special three-judge Federal court will appoint an independent counsel to investigate conflict-of-interest charges against Michael K. Deaver. The court announced today that it had received an application from the Justice Department requesting the appointment for an investigation of Mr. Deaver, a former White House aide. The law gives the court no alternative but to grant such a request. A Justice Department spokesman said he expected the court to name the independent counsel in the next few days.

IT is hard to assign tutti-frutti a hierarchy of virtues. Should the rich, liquorous flavor come first, the way each fruit tastes of itself yet contributes to and partakes of the whole? Or should top marks go to the ease of its preparation? Here, after all, is a homemade preserve that requires no tedious boiling, stirring and sealing of jars. Perhaps rarity should get a special nod: tutti-frutti is not sold in stores. Then, too, there is the pleasure of slowly building a calendar of summer food memories, adding each fruit at its moment of glory. Tutti-frutti, as befits a noble Italian edifice, is not built in a day.