
    No. 09-1482.
    Ancil N. Payne, Jr., et ux., Petitioners v. Commissioner of Internal Revenue.
    562 U.S. 836, 131 S. Ct. 151,
    178 L. Ed. 2d 38,
    2010 U.S. LEXIS 5984.
    October 4, 2010.
   Petition for writ of certiorari to the United States Court of Appeals for the Eighth Circuit denied.

Same case below, 357 Fed. Appx. 734.  