Certiorari granted; judgment vacated; and case remanded.
Reported below: 279 F.2d 289.
Philip C. Ebeling and James E. Corkey for petitioner.
Richard W. Galiher for respondent.
The petition for writ of certiorari is granted. The judgment is vacated and the case is remanded for consideration in light of Commissioner of Internal Revenue v. Duberstein, 363 U.S. 278, 291 .
MR. JUSTICE BLACK dissents. [364 U.S. 299, 300]