538 U.S. 1057
FISHER ET UX.
v.
NEW YORK STATE COMMISSIONER OF TAXATION AND FINANCE ET AL.
No. 02-1382.
Supreme Court of United States.
May 27, 2003.
CERTIORARI TO THE APPELLATE DIVISION, SUPREME COURT OF NEW YORK, THIRD JUDICIAL DEPARTMENT.
App. Div., Sup.Ct. N.Y., 3d Jud. Dept. Certiorari denied. Reported below: 289 A.D.2d 723, 734 N.Y.S.2d 656.