
    No. 95-1402.
    Commissioner of Internal Revenue v. Estate of Hubert, Deceased, C & S Sovran Trust Co. (Georgia) N. A., Co-Executor.
   C. A. 11th Cir. [Certiorari granted, 517 U. S. 1166.] Motion of American College of Trust and Estate Counsel for leave to file a brief as amicus curiae granted.  