
    No. 55.
    Indiana Department of State Revenue, Gross Income Tax Division, v. Nebeker.
    Argued February 1, 1955.
    Decided February 7, 1955.
    
      Lloyd C. Hutchinson, Deputy Attorney General of Indiana, argued the cause for petitioner.
    With him on the brief were Edwin K. Steers, Attorney General, and Carl M. Franceschini, Deputy Attorney General.
    
      Raymond O. Evans argued the cause and filed a brief for respondent.
   Certiorari, 348 U. S. 808, to the Supreme Court of Indiana.

Per Curiam:

Affirmed on the authority of Freeman v. Hewit, 329 U. S. 249.

Mr. Justice Black and Mr. Justice Douglas dissent.  