
    No. 321.
    No. 363.
    J. J. Dix, Inc. v. Commissioner of Internal Revenue; and Commissioner of Internal Revenue v. Estate of Dix.
    
      Bernard Weiss for petitioner in No. 321 and respondent in No. 363. Solicitor General Sobeloff, Assistant Attorney General Holland, Ellis N. Slack, Hilbert P. Zarky and S. Dee Hanson for the Commissioner.
   C. A. 2d Cir. Certiorari denied.

Reported below: 223 F. 2d 436.  