Certiorari granted and judgment reversed.
Solicitor General Rankin, Assistant Attorney General Rice, Joseph F. Goetten and Carolyn R. Just for the United States.
Everett A. Corten for respondents.
The petition for writ of certiorari is granted. The judgment of the United States Court of Appeals for the Fourth Circuit are reversed. Commissioner of Internal Revenue v. Hansen, ante, p. 446; Commissioner of Internal Revenue v. Glover, ante, p. 446; Baird v. Commissioner of Internal Revenue, ante, p. 446.
KELLEY v. CITY OF RICHMOND.
APPEAL FROM THE SUPREME COURT OF APPEALS OF VIRGINIA.
No. 858, Misc.
Decided June 29, 1959.
The appeal is dismissed. [360 U.S. 716, 717]