Erma Stites v. United States

978 F.2d 1091 70 A.F.T.R.2d 92 -6106, 93-1 USTC P 50,287 Erma STITES, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 90-56164. United States Court of Appeals, Ninth Circuit. Argued and Submitted March 3, 1992. Decided April 1, 1992. As Amended on Denial of Rehearing and Rehearing En Banc Oct. 28, 1992. A. Lavar Taylor, Busch & Taylor, Irvine, Cal., for plaintiff-appellant. Shirley D. Peterson, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee. Appeal from the United States District Court for the Central District of California. Before: CANBY, KOZINSKI and FERNANDEZ, Circuit Judges. ORDER 1 The panel has voted unanimously to amend the opinion previously issued in this case. The opinion filed April 1, 1992, 960 F.2d 864 , is amended as follows: 2 With that amendment, the panel has voted to deny the petition for rehearing and reject the suggestion for rehearing en banc. 3 The full court has been advised of the suggestion for rehearing en banc, and of the proposed amendment to the opinion, and no judge of the court has requested a vote to rehear the matter en banc. Fed.R.App.P. 35. 4 The petition for rehearing is hereby denied and…