Majority
p. 1102No. 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