
    No. 237.
    Commissioner of Internal Revenue v. Merritt et al.
    
      Solicitor General Cox, Assistant Attorney General Oberdorfer and Melva M. Graney for petitioner. John Y. Merrell for respondents.
   C. A. 4th Cir. Certiorari granted. The case is consolidated with No. 134 and a total of one and one-half hours is allotted for the oral argument of both cases.  