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PEVSNER v. C. I. R.

No. 80-1096. Summary Calendar.

636 F.2d 1106 (1981)

Barry D. and Sandra J. PEVSNER, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit. Unit A.

Dissenting Opinion January 26, 1981.

Attorney(s) appearing for the Case

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.

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.

FAY, Circuit Judge, with whom JAMES C. HILL, Circuit Judge, joins, dissenting.

The sole issue in this case is whether Mrs. Pevsner incurred ordinary and necessary business...

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