
    No. 10-818.
    Richard E. Walbaum, Petitioner v. Commissioner of Internal Revenue.
    562 U.S. 1201, 131 S. Ct. 1056,
    178 L. Ed. 2d 867,
    2011 U.S. LEXIS 1046.
    January 24, 2011.
   Petition for writ of certiorari to the United States Court of Appeals for the Eighth Circuit denied.

Same case below, 387 Fed. Appx. 668.  