
    Raymond T. NAKANO, petitioner, v. UNITED STATES; and Raymond T. Nakano, petitioner, v. Commissioner of Internal Revenue.
    No. 13-1278.
    Supreme Court of the United States
    May 27, 2014.
    Case below, 742 F.3d 1208; 552 Fed.Appx. 724.
    Petition for writ of certiorari to the United States Court of Appeals for the Ninth Circuit denied.
     