D.C. No. 2:09-cv-05267-ODW-OP.
For Anne (Sandy) Batchelor-Robjohns, Daniel Ferraresi, Patrick O'Neill, Plaintiffs - Appellee-Cross Appellants: Richard Harvey Critchlow, Ryan C. Zagare, Deborah S. Corbishley, Kenny Nachwalter, PA, Miami, FL.
For United States of America, Defendant - Appellant-Cross Appellee: Ellen Page DelSole, Richard Farber, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC; Wifredo A. Ferrer, Kathleen Mary Salyer, U.S. Attorney's Office, Miami, FL; Kathryn Keneally, Alexander J. Merton, Philip M. Schreiber, U.S. Department of Justice, Tax Division, Washington, DC.
THOMAS, 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 shall not be ...