
    
      Certiorari Denied.
    
    
      (See also No. 298, Misc., supra.)
    
    No. 170.
    Estate of Gibb et al. v. Commissioner of Internal Revenue.
    
      Whitney North Seymour, Leslie M. Rapp and Richard D. Duncan for petitioners. Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack and L. W. Post for respondent.
   C. A. 2d Cir. Certiorari denied.  