
    No. 311.
    Lipsitz et al. v. Commissioner of Internal Revenue.
    
      Llewellyn A. Luce and Walter H. Maloney for petitioners. Solicitor General Sobeloff, Assistant Attorney General Holland, Ellis N. Slack, Robert N. Anderson and Walter Akerman, Jr. for respondent.
   C. A. 4th Cir. Certiorari denied.  