
    No. 81-485.
    No. 81-930.
    Hillsboro National Bank v. Commissioner of Internal Revenue. United States v. Bliss Dairy, Inc.
   C. A. 7th Cir.; and

C. A. 9th Cir. Certiorari granted, cases consolidated, and a total of one hour allotted for oral argument. Reported below: No. 81-485, 641 F. 2d 529; No. 81-930, 645 F. 2d 19.  