
    No. 261.
    Cobb v. Commissioner of Internal Revenue.
    
      Robert Ash for petitioner. Solicitor General Perlman, Assistant Attorney General Caudle, Stanley AI. Silverberg, Ellis N. Slack, Lee A. Jackson and L. W. Post for respondent.
   C. A. 6th Cir. Certiorari denied.

Mr. Justice Black and Mr. Justice Jackson are of the opinion certiorari should be granted.  