
    No. 03-184.
    No. 03-1034.
    Ballard et ux. v. Commissioner of Internal Revenue. Estate of Kanter, Deceased, et al. v. Commissioner of Internal Revenue.
   C. A. 11th Cir.; and C. A. 7th Cir. Certiorari granted, cases consolidated, and a total of one hour alloted for oral argument.  