opinion: RESERVE LIFE INSURANCE CO. v. BOWERS, TAX COMMISSIONER OF OHIO.
  No. 96.
  Argued March 4, 1965.
  Decided March 15, 1965.
  Harris K. Weston argued the cause for appellant. With him on the briefs was William E. Miller.
  Edgar L. Lindley, Assistant Attorney General of Ohio, argued the cause for appellee. With him on the brief was William B. Saxbe, Attorney General of Ohio.
  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.
choices: case did not arise on cert or cert not granted federal court conflict federal court conflict and to resolve important or significant question putative conflict conflict between federal court and state court state court conflict federal court confusion or uncertainty state court confusion or uncertainty federal court and state court confusion or uncertainty to resolve important or significant question to resolve question presented no reason given other reason