
    No. 186.
    No. 187.
    Carson, Commissioner of Finance & Taxation, v. Roane-Anderson Company et al.; and Carson, Commissioner of Finance & Taxation, v. Carbide & Carbon Chemicals Corp. et al.
    
      Roy H. Beeler, Attorney General of Tennessee, William F. Barry, Solicitor General, and Allison B. Humphreys, Jr. for petitioner. Solicitor General Perlman and S. Frank Fowler for the United States et al., respondents.
    Briefs of amici curiae supporting petitioner were filed by Eugene Cook, Attorney General, W. H. Blackshear, Jr., Deputy Assistant. Attorney General, and George E. Sims, Jr. and Robert H. Gambrell, Assistant Attorneys General, for the State of Georgia; and T. C. Callison, Attorney General, and Claude K. Wingate, Assistant Attorney General, for the State of South Carolina.
   Supreme Court of Tennessee. Certiorari granted.  