
    OSCAR NELSON, PETITIONER, v. THE UNITED STATES
    [No. 45931]
    [107 C. Cls. 477;
    331 U. S. —]
   Income tax; recognition of gain or loss; plan of liquidation as “reorganization” under section 203, Act of 1926. Petition dismissed.

Plaintiff’s petition for writ of certiorari denied by the Supreme Court June 16, 1947.  