
    No. 278.
    No. 279.
    J. Gordon Turnbull, Inc. v. Commissioner of Internal Revenue; and Turnbull, Inc. v. Commissioner of Internal Revenue.
    
      Wentworth T. Durant for petitioners in each case.
    
      Solicitor General Marshall, Assistant Attorney General Rogo-vin and Crombie J. D. Garrett for respondent in both cases.
   C. A. 5th Cir. Certiorari denied.

Reported below: No. 278, 373 F. 2d 87; No. 279, 373 F. 2d 91.  