541 U.S. 1009

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

No. 03-1034.

Supreme Court of United States.

April 26, 2004.

1

C. A. 7th Cir. Certiorari granted, case consolidated, and a total of one hour alloted for oral argument. Reported below: No. 03-184, 321 F. 3d 1037; No. 03-1034, 337 F. 3d 833.