UNITED STATES v. HANKINS

Nos. 76-3467, 77-1967.

581 F.2d 431 (1978)

UNITED STATES of America and Robert E. Grant, Special Agent, Internal Revenue Service, Plaintiffs-Appellees, v. A. Burton HANKINS, Individually and as Executor of the Estate of Bewel A. Hankins, et al., Defendants-Appellants, Robert Lewis Smith, Intervenor-Appellant. UNITED STATES of America and Robert E. Grant, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. A. Burton HANKINS and Hugh C. Montgomery, Jr., Respondents-Appellants.

United States Court of Appeals, Fifth Circuit.

October 3, 1978.


Attorney(s) appearing for the Case

Paul P. Lipton, Milwaukee, Wis., James S. Nippes, Jackson, Miss., for Burton Hankins.

Charles L. Brocato, Jackson, Miss., for Hugh C. Montgomery, Jr.

J. N. Raines, Michael Robinson, Memphis, Tenn., L. Arnold Pyle, John G. Gourlay, Jr., Jackson, Miss., for Robert L. Smith.

H. M. Ray, U. S. Atty., Thomas W. Dawson, William M. Dye, Jr., Asst. U. S. Attys., Gilbert E. Andrews, Acting Chief, Appellate Section, Myron C. Baum, Acting Asst. Atty. Gen., Robert E. Lindsay, Charles E. Brookhart, William A. Whitledge, Alfred E. Moreton, III, M. Carr Ferguson, Attys., Tax Div., Dept. of Justice, Washington, D. C., for the U. S.

Before COLEMAN, SIMPSON and TJOFLAT, Circuit Judges.


ON PETITIONS FOR REHEARING AND PETITIONS FOR REHEARING EN BANC

(Opinion January 12, 1978, 5 Cir., 1978, 565 F.2d 1344).

COLEMAN, Circuit Judge.

No member of this panel nor Judge in regular active service on the Court has requested that the Court be polled on rehearing en banc (Fed.R.App.P. 35; Local Fifth Circuit Rule 12). Therefore, the various Petitions for Rehearing...

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