
    No. 87-1616.
    Graham et al. v. Commissioner of Internal Revenue.
   C. A. 9th Cir. Certiorari granted, case consolidated with No. 87-963, Hernandez v. Commissioner of Internal Revenue [certiorari granted, 485 U. S. 1005], and a total of one hour allotted for oral argument.

Justice Brennan and Justice Kennedy took no part in the consideration or decision of this petition.  