ESTATE OF OLIVER v. COMMR. OF INTERNAL REVENUE

S. Leo Ruslander, of Pittsburgh, Pa. (Samuel Kaufman and Elias Sunstein, both of Pittsburgh, Pa., on the brief), for petitioners. Bernard Chertcoff, of Washington, D.C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A.F. Prescott, and Robert Koerner, Sp. Asst. to Atty. Gen., on the brief), for respondent.