Case Name: Richard L. JENSEN, Deceased; Fern M. Jensen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondents
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1993-10-29
Citations: 999 F.2d 381
Docket Number: No. 92-70438
Parties: Richard L. JENSEN, Deceased; Fern M. Jensen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondents.
Judges: Before: BROWNING, KOZINSKI, and RYMER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 999
Pages: 379-381–379-381

Head Matter:
Richard L. JENSEN, Deceased; Fern M. Jensen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondents.
No. 92-70438.
United States Court of Appeals, Ninth Circuit.
Oct. 29, 1993.
Before: BROWNING, KOZINSKI, and RYMER, Circuit Judges.

Opinion:
ORDER
We hereby sua sponte recall our mandate issued June 15, 1993 and vacate our opinion filed July 22, 1993. 999 F.2d 379. We vacate the judgment of the tax court and remand this matter for further proceedings in light of the newly discovered evidence.