
    John C. BERKERY, petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 97-5208.
    Supreme Court of the United States.
    Oct. 6, 1997.
   Case below, 192 B.R. 835; 111 F.3d 125.

Petition for writ of certiorari to the United States Court of Appeals for the Third Circuit denied.  