
    No. 10-928.
    Ira Nathel, et al., Petitioners v. Commissioner of Internal Revenue.
    563 U.S. 960, 131 S. Ct. 2151,
    179 L. Ed. 2d 935,
    2011 U.S. LEXIS 3332.
    April 25, 2011.
   Petition for writ of cer-tiorari to the United States Court of Appeals for the Second Circuit denied.

Same case below, 615 F.3d 83.  