
    No. 82-599.
    No. 82-774.
    Commissioner of Internal Revenue v. Engle et ux. Farmar et al. v. United States.
   C. A. 7th Cir.; and

C. A. Fed. Cir. Certiorari granted, cases consolidated, and a total of one hour allotted for oral argument. Reported below: No. 82-599, 677 F. 2d 594; No. 82-774, 231 Ct. Cl. 642, 689 F. 2d 1017.  