Petition for writ of certiorari to the United States Court of Appeals for the Second Circuit granted limited to the following question:
"1. Whether Section 117 (m) of the Internal Revenue Code of 1939, which provides that gain `from the sale or exchange . . . of stock of a collapsible corporation' is taxable as ordinary income rather than capital gain, is inapplicable in circumstances where the stockholders would have been entitled to capital gains treatment had they...
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