540 U.S. 946

ESTATE OF ATKINSON, DECEASED, ET AL.
v.
COMMISSIONER OF INTERNAL REVENUE.

No. 03-86.

Supreme Court of United States.

October 14, 2003.

1

Appeal from the C. A. 11th Cir.

2

Certiorari denied. Reported below: 309 F. 3d 1290.