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.