
    No. 450.
    No. 451.
    Eisenberg v. Commissioner of Internal Revenue; and Schaeffer v. Commissioner of Internal Revenue.
    
      Harry Shapiro and Hirsh W. Stalberg for petitioners. Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack, Joseph W. Bishop, Jr. and Lee A. Jackson for respondent.
   C. A. 3d Cir. Certiorari denied.  