
    No. 218.
    No. 305.
    Parsons et al. v. Smith, Former Collector of Internal Revenue; and Huss et al. v. Smith, Former Collector of Internal Revenue.
    
      Sherwin T. McDowell for petitioners in No. 218. Walter Stein for petitioners in No. 305. Solicitor General Rankin for respondent. Edgar J. Goodrich and Lipman Redman filed a brief for the Estate of Schumacher, as amicus curiae, in No. 218, in support of the petition.
   C. A. 3d Cir. Certiorari granted.

Reported below: No. 218, 255 F. 2d 595; No. 305, 255 F. 2d 599.  