Intermountain Insurance Service of Vail, LLC, et al. v. Commissioner of Internal Revenue; UTAM, Ltd., et al. v. Commissioner of Internal Revenue

C. A. D. C. Cir. Reported below: 650 F. 3d 691; and

C. A. D. C. Cir. Reported below: 645 F. 3d 415. Certiorari granted, judgments vacated, and cases remanded for further consideration in light of United States v. Home Concrete & Supply, LLC, ante, p. 478.