Majority
p. 974No. 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.
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.