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WILLIAMS v. U.S.

No. 90-7157.

939 F.2d 915 (1991)

Elliott T. WILLIAMS, Plaintiff-Counterclaim Defendant, v. UNITED STATES of America, Defendant-Third-party plaintiff-counterclaim plaintiff-Appellant, v. Larry HOUSE, Third-party defendant-counterclaim defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

August 21, 1991.

Attorney(s) appearing for the Case

Frank W. Donaldson, U.S. Atty., Caryl P. Privett, Asst. U.S. Atty., Birmingham, Ala., Gary R. Allen, Chief, David M. Moore, Richard Farber, Brian C. Griffin, James A. Bruton, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for defendant-third party plaintiff-appellant.

Stephen L. Poer, Haskell, Slaughter & Young, Birmingham, Ala., for third-party defendant-appellee.

Before CLARK and BIRCH, Circuit Judges, and COFFIN, Senior Circuit Judge.

ON PETITION FOR REHEARING

(Opinion filed May 17, 1991, 931 F.2d 805)

BIRCH, Circuit Judge:

In light of First Nat'l Bank in Palm Beach v. United States, 591 F.2d 1143 (5th Cir.1979), we SUPPLEMENT our prior opinion in this case by expanding our instructions for remand to the United States District Court for the Northern District of Alabama (the "District Court"). In so doing...

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