
    No. 390.
    No. 561.
    Commissioner of Internal Revenue v. Guardian Agency, Inc., et al.; and Local Finance Corp. et al. v. Commissioner of Internal Revenue.
    
      Solicitor General Griswold for petitioner in No. 390, and William A. Cromartie and Edward W. Bothe for petitioners in No. 561. Mr. Griswold, Assistant Attorney General Walters, Gilbert E. Andrews, and Stuart A. Smith for respondent in No. 561.
   C. A. 7th Cir. Certiorari denied.

Reported below: 407 F. 2d 629.  