
    No. 1026.
    No. 1034.
    Fortugno et al. v. Commissioner of Internal Revenue; and Estate of Fortugno et al. v. Commissioner of Internal Revenue.
    
      Harry I. Rand for petitioners in No. 1026. Anthony C. Manzella for petitioners in No. 1034. Solicitor General Marshall, Assistant Attorney General Rogovin and I. Henry Kutz for respondent in both cases.
   C. A. 3d Cir. Certiorari granted. Cases are consolidated and a total of one hour is allotted for oral argument.

Reported below: No. 1026, 353 F. 2d 429.  