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SUFFERS HEART ATTACK j WASHINGTON, D. C, Dec. 22. Herman Oliphant, general counsel of the Treasury Department, suffered a heart attack and stroke before leaving home for his office today. Taken to Na- al Hospital, Oliphant responded to emergency treatment. Oliphant, 54 years old, is the New Deals tax expert. He has been in the Treasury Department since November, 1933, serving for about a year as general counsel to the Secretary o the Treasury before he was appointed general counsel for the. department.