
    No. 1313.
    Bank of the Southwest National Association, Houston, Trustee v. Phinney, District Director of Internal Revenue.
    
      Charles W. Hall for petitioner.
    
      Solicitor General Griswold, Assistant Attorney General Rogo-vin, and Howard J. Feldman for respondent.
   C. A. 5th Cir. Cer-tiorari denied.  