
    AMERICAN CAN COMPANY, APPELLANT-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT-PETITIONER.
    
      Mr. Arthur J. Sills and Mr. Elias Abelson for the petitioner.
    
      Messrs. Pitney, Hardin & Kipp, Mr. William D. Hardin and Mr. James J. Petrella for the respondent.
    May 12, 1965.
   Denied.  