
    No. 87-963.
    No. 87-1616.
    Hernandez v. Commissioner of Internal Revenue, Graham et al. v. Commissioner of Internal Revenue,
   490 U. S. 680; and

490 U. S. 680. Petition for rehearing denied. Motion to remand for further proceedings on unresolved issues denied.

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