
    No. 650.
    No. 651.
    Harkness v. Commissioner of Internal Revenue; and Harkness v. Commissioner of Internal Revenue.
    
      Philip S. Ehrlich, Albert A. Axelrod and R. J. Hecht for petitioners. Solicitor General Perlman, Acting Assistant Attorney General Slack and Harry Baum for respondent.
   C. A. 9th Cir. Certiorari denied.

Reported below: 193 F. 2d 655.  