
    No. 453.
    Shoong et al. v. Commissioner of Internal Revenue.
    
      Nat Schmulowitz and Peter S. Sommer for petitioners.
    
      Solicitor General Perl-man for respondent.
   On petition for writ of certiorari to the United States Court of Appeals for the Ninth Circuit.

Per Curiam:

The petition for writ of certiorari is granted and the judgment is reversed. Commissioner v: Korell, decided this day, ante, p. 619.

Mr. Justice Black dissents.

Mr. Justice Douglas took no part in the consideration or decision of this case.  