Court Opinion

ID: 9363143
Source: CourtListenerOpinion
Date Created: 2023-01-13 18:57:22.096929+00
Date Added: 2024-06-11T17:15:29.161252
License: Public Domain

FOR PUBLICATION                            FILED
                  UNITED STATES COURT OF APPEALS                         NOV 10 2022
                                                                     MOLLY C. DWYER, CLERK
                                                                      U.S. COURT OF APPEALS
                         FOR THE NINTH CIRCUIT

SEAVIEW TRADING, LLC, AGK                      No.    20-72416
INVESTMENTS, LLC, TAX MATTERS
PARTNER,                                       Tax Ct. No. 1837-11

               Petitioner-Appellant,
                                               ORDER
 v.

COMMISSIONER OF INTERNAL
REVENUE,

               Respondent-Appellee.

MURGUIA, Chief Judge:

      Upon the vote of a majority of nonrecused active judges, it is ordered that

this case be reheard en banc pursuant to Federal Rule of Appellate Procedure 35(a)

and Circuit Rule 35-3. The three-judge panel opinion is vacated.