
    December 6, 1963.
    No. 159.
    Arend et ux. v. DeMasters, Internal Revenue Agent, et al.
    
      Jay H. Topkis for petitioners. Solicitor General Cox, Assistant Attorney General Oberdorfer, Joseph M. Howard and Norman Sepenuk for respondents.
   On petition for writ of certiorari to the United States Court of Appeals for the Ninth Circuit. Petition dismissed pursuant to Rule 60 of the Rules of this Court.  