
    No. 622. No. 623. No. 624. No. 625. No. 626. No. 627. No. 628. No. 629. No. 630.
    Phillips v. Commissioner of Internal Revenue; Phillips v. Commissioner of Internal Revenue; Phillips v. Commissioner of Internal Revenue; Phillips v. Commissioner of Internal Revenue; Phillips v. Commissioner of Internal Revenue; Succop v. Commissioner of Internal Revenue; Estate of Phillips et al. v. Commissioner of Internal Revenue; Estate of Phillips v. Commissioner of Internal Revenue; and Bisiker v. Commissioner of Internal Revenue.
    C. A. 3d Cir.
    
      W. A. Seifert and Sidney B. Gambill for petitioners.
    
      Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack and Hilbert P. Zarky for respondent.
   Certiorari denied.  