George Gordon Liddy, and Frances Purcell Liddy v. Commissioner of Internal Revenue , 815 F.2d 1007 ( 1987 )

815 F.2d 1007

George Gordon LIDDY, Appellant,
and
Frances Purcell Liddy, Plaintiff,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 86-1050.

United States Court of Appeals,
Fourth Circuit.

April 14, 1987.

1

On Petition for Rehearing with Suggestion for Rehearing In Banc.

2

Prior report: 4th Cir., 808 F.2d 312.

ORDER

3

The appellant's petition for rehearing and suggestion for rehearing in banc were submitted to this Court.

4

On the question of rehearing before the panel, Judge Wilkins voted to rehear the case. Judges Winter and Wilkinson voted to deny.

5

In a requested poll of the Court on the suggestion for rehearing in banc, Judges Russell, Widener, Hall, Chapman, and Wilkins voted to rehear the case in banc; and Judges Phillips, Murnaghan, Sprouse, Ervin, Wilkinson, and Winter voted against in banc rehearing.

6

As the panel considered the petition for rehearing and is of the opinion that it should be denied, and as a majority of the active circuit judges voted to deny rehearing in banc,

7

IT IS ADJUDGED AND ORDERED that the petition for rehearing and suggestion for rehearing in banc are denied.