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RESERVE LIFE INSURANCE CO. v. BOWERS, TAX COMMISSIONER OF OHIO.

175 Ohio St. 468, 196 N.E.2d 87, reversed and case remanded.

PER CURIAM.

The judgment is reversed and the case is remanded to the Court of Appeals, First Appellate District, Ohio. Wheeling Steel Corp. v. Glander, 337 U.S. 562.

MR. JUSTICE BLACK dissents.

MR. JUSTICE STEWART took no part in the decision of this case.

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RESERVE LIFE INSURANCE CO. v. BOWERS
(Mar 15, 1965)