opinion: Per Curiam.
  The petition for a writ of certiorari is granted and the judgment of the United States Court of Appeals for the Second Circuit is reversed. Fribourg Navigation Co., Inc. v. Commissioner of Internal Revenue, ante, p. 272.
  Mr. Justice Black, Mr. Justice Clark and Mr. Justice White dissent for the reasons stated in the dissenting opinion of Mr. Justice White in Fribourg Navigation Co., Inc. v. Commissioner of Internal Revenue, supra.