Full text
Hillsboro National Bank v. Commissioner of Internal Revenue United States v. Bliss Dairy, Inc.
C. A. 7th Cir.; and
C. A. 9th Cir. Certiorari granted, cases consolidated, and a total of one hour allotted for oral argument. Reported below: No. 81-485, 641 F. 2d 529; No. 81-930, 645 F. 2d 19.