opinion: DAYTON RUBBER CO. v. CORDOVAN ASSOCIATES, INC.
  No. 324.
  Decided October 24, 1960.
  Philip C. Ebeling and James E. Corkey for petitioner.
  Richard W. Galiher for respondent.
  Per Curiam.
  The petition for writ of certiorari is granted. The judgment is vacated.and the case is remanded for consideration in light of Commissioner of Internal Revenue v. Duberstein, 363 U. S. 278, 291.
  Mr. Justice Black dissents.