
    No. 540.
    Estate of Thorp et al. v. Commissioner of Internal Revenue.
    
      W. Denning Stewart and Charles M. Thorp, Jr. for petitioners.
    
      Solicitor General Perlman, Assistant Attorney General Caudle, Sewall Key, Lee A. Jackson and Morton K. Rothschild for respondent.
   C. C. A. 3d. Certiorari denied.  