Certiorari granted and judgments reversed.
Solicitor General Rankin, Assistant Attorney General Rice, Joseph F. Goetten and Carolyn R. Just for petitioners.
Paul J. Sedgwick and L. W. Anderson for Hine Pontiac, M. M. Wade for Modern Olds, Inc., and Michael J. Salmon and Vincent F. Kilborn for Kilborn et al., respondents.
The petition for writ of certiorari is granted. The judgments of the United States Court of Appeals for the Fifth Circuit are reversed. Commissioner of Internal Revenue v. Hansen, ante, p. 446; Commissioner of Internal Revenue v. Glover, ante, p. 446; Baird v. Commissioner of Internal Revenue, ante, p. 446. [360 U.S. 715, 716]