
    May 20, 1981
    No. 80-309.
    No. 80-310.
    Heverly et al. v. Commissioner of Internal Revenue. Chapman et al. v. Commissioner of Internal Revenue.
   C. A. 3d Cir.; and

C. A. 1st Cir. Certiorari dismissed under this Court’s Rule 53. Reported below: No. 80-309, 621 F. 2d 1227; No. 80-310, 618 F. 2d 856.  