538 U.S. 980

ZIMMERMAN ET UX.
v.
COMMISSIONER OF INTERNAL REVENUE.

No. 02-1365.

Supreme Court of United States.

April 21, 2003.

1

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT.

2

C. A. 10th Cir. Certiorari denied. Reported below: 53 Fed. Appx. 19.