
    April 30, 2012
    
      No. 10-1553.
    No. 11-163.
    No. 11-582.
    Beard et ux. v. Commissioner of Internal Revenue. Grapevine Imports, Ltd., et al. v. United States. Salman Ranch, Ltd., et al. v. Commissioner of Internal Revenue.
   C. A. 7th Cir. Reported below: 633 F. 3d 616;

C. A. Fed. Cir. Reported below: 636 F. 3d 1368; and

C. A. 10th Cir. Reported below: 647 F. 3d 929. Certiorari granted, judgments vacated, and cases remanded for further consideration in light of United States v. Home Concrete & Supply, LLC, ante, p. 478. Justice Kagan took no part in the consideration or decision of these petitions.  