Case Name: Barry D. and Sandra J. PEVSNER, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1981-01-09
Citations: 636 F.2d 1106
Docket Number: No. 80-1096
Parties: Barry D. and Sandra J. PEVSNER, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Judges: Before AINSWORTH, GARZA and SAM D. JOHNSON, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 636
Pages: 1106–1106

Head Matter:
Barry D. and Sandra J. PEVSNER, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 80-1096
Summary Calendar.
United States Court of Appeals, Fifth Circuit. Unit A
Jan. 9, 1981.
Dissenting Opinion Jan. 26, 1981.
M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Appellate Section, Daniel F. Ross, John A. Dudeck, Jr., Attys., Tax Div., Dept, of Justice, Washington, D. C., for respondent-appellant.
Samuel R. Miller, Dallas, Tex., for petitioners-appellees.
Before AINSWORTH, GARZA and SAM D. JOHNSON, Circuit Judges.

Opinion:
PER CURIAM:
A member of the Court in active service having requested a poll on the reconsideration of this cause en banc, and a majority of the judges in active service not having voted in favor of it, rehearing en banc is DENIED. 5 Cir., 628 F.2d 467.