
    No. 224.
    No. 293.
    Gotthelf et ux. v. Commissioner of Internal Revenue; and Commissioner of Internal Revenue v. Gotthelf.
    
      Harvey M. Sklaver for petitioners in No. 224. Solicitor General Griswold, Assistant Attorney General Walters, C. Guy Tadlock, and Bennet N. Hollander for petitioner in No. 293 and for respondent in No. 224.
   C. A. 2d Cir. Certiorari denied.

Reported below: 407 F. 2d 491.  