
    No. 396.
    No. 449.
    Ach et al. v. Commissioner of Internal Revenue; and Commissioner of Internal Revenue v. Ach Corp.
    
      H, J. Siebenthaler for petitioners in No. 396.
    
      Solicitor General Marshall, Acting Assistant Attorney General Pugh and Harold C. Wilkenfeld for respondent in No. 396 and petitioner in No. 449.
   C. A. 6th Cir. Certiorari denied.

Reported below: 358 F. 2d 342.  