
    No. 382.
    Danielson et al. v. Commissioner of Internal Revenue.
    
      Sidney B. Gambill for petitioners.
    
      Solicitor General Marshall and Assistant Attorney General Rogovin for respondent.
   C. A. 3d Cir. Certiorari denied.

Mr. Justice Stewart is of the opinion that certiorari should be granted.

Mr. Justice Marshall took no part in the consideration or decision of this petition.  