
    No. 471.
    Smith v. Commissioner of Internal Revenue.
    
      William R. Spofford and Charles I. Thompson, Jr. for petitioner.
    
      Solicitor General Cox, Assistant Attorney General Oberdorfer and Wayne G. Barnett for respondent.
   C. A. 3d Cir. Certiorari denied.

The Chief Justice is of the opinion that certiorari should be granted.  