
    Gerald GOLDBERG, Executive Director, California Franchise Tax Board, petitioner, v. James ELLETT; and E. Les Sorenson, Executive Director, California State Board of Equalization, petitioner, v. Carmine Artiglio.
    No. 01-731.
    Feb. 19, 2002.
   Petition for writ of certiorari to the United States Court of Appeals for the Ninth Circuit denied.  