
    No. 482.
    Tennessee Life Insurance Co. v. Phinney, District Director of Internal Revenue.
    Mr. Justice Douglas is of the opinion certiorari should be granted.
    
      Robert K. Jewett for petitioner. Solicitor General Rankin, Acting Assistant Attorney General Sellers, Melva M. Graney and John J. Pajak for respondent.
   C. A. 5th Cir. Certiorari denied.  