541 U.S. 1009 - Ballard et Ux v. Commissioner of Internal Revenue

C. A. 11th Cir.; C. A. 7th Cir. Certiorari granted, case consolidated, and a total of one hour alloted for oral argument. Reported below: No. 03-184, 321 F. 3d 1037; No. 03-1034, 337 F. 3d 833.