
    No. 10-749.
    Richard Hongsermeier, et ux., Petitioners v. Commissioner of Internal Revenue.
    562 U.S. 1271, 131 S. Ct. 1604,
    179 L. Ed. 2d 500,
    2011 U.S. LEXIS 2085.
    March 7, 2011.
   Petition for writ of cer-tiorari to the United States Court of Appeals for the Ninth Circuit denied.

Same case below, 621 F.3d 890.  