Judgment:
 ODEND'HAL v. COMMISSIONER OF INTERNAL REVENUE - 471 U.S. 1143 (1985)
 
U.S. Supreme Court ODEND'HAL v. COMMISSIONER OF INTERNAL REVENUE , 471 U.S. 1143 (1985)
 U.S. Supreme Court ODEND'HAL v. COMMISSIONER OF INTERNAL REVENUE , 471 U.S. 1143 (1985)
471 U.S. 1143
 Fortune ODEND'HAL, Jr., et al., petitioners,
 
 v.
 
 COMMISSIONER OF INTERNAL REVENUE.
 
 No.84-1307.
 
Supreme Court of the United States
June 3, 1985
The motion to substitute Harry R. Smith, Jr., as Personal Representative of Estate of Ivan V. Magal, deceased, as a party petitioner is granted. The petition for a writ of certiorari to the United States Court of Appeals for the Fourth Circuit denied. Footnotes