
    UNITED STATES et al. v. HINE PONTIAC et al.
    No. 561.
    Decided June 29, 1959.
    
      Solicitor General Rankin, Assistant Attorney General Riee, Joseph F. Goetten and Carolyn R. Just for petitioners.
    
      Paul J. Sedgwick and L. W. Anderson for Hine Pontiac, M. M. Wade for Modern Olds, Inc., and Michael J; Salmon and Vincent F. Kilborn for Kilborn et al., respondents.
   Per Curiam.

The petition for writ of certiorari is granted. The judgments of the United States Court of Appeals for the Fifth Circuit are reversed. Commissioner of Internal Revenue v. Hansen, ante, p. 446; Commissioner of Internal Revenue v. Glover, ante, p. 446; Baird v. Commissioner of Internal Revenue, ante, p. 446.  