
    No. 439.
    No. 440.
    Heyman et al. v. Commissioner of Internal Revenue; and Heyman v. Commissioner of Internal Revenue.
    
      Thomas F. Boyle for petitioners. Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack, Lee A. Jackson and S. Dee Hanson for respondent.
   C. A. 2d Cir. Certiorari denied.  