
    No. 87-1337.
    Boersma, Personal Representative of the Estates of Boersma et al. v. Karnes, Nebraska State Tax Commissioner, et al. O. N. E. Shipping, Ltd. v. Flota Mercante Grancolombiana, S. A., et al.
    No. 87-1350.
   Appeal from Sup. Ct. Neb.; and C. A. 2d Cir. The Solicitor General is invited to file briefs in these cases expressing the views of the United States.  