
    No. 552.
    Estate of Cunha v. Commissioner of Internal Revenue.
    
      Thomas J. Beddow and Meade C. Patrick for petitioner. Solicitor General Rankin, Assistant Attorney General Rice, Robert N. Anderson and L. W. Post for respondent.
   C. A. 9th Cir. Certiorari denied.

Mr. Justice Whittaker is of the opinion certiorari should be granted.  