FRAZIER v. C.I.R.

No. 95-9000.

90 F.3d 437 (1996)

John L.D. FRAZIER, Nancy F. Frazier, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

July 26, 1996.


ORDER

LUCERO, Circuit Judge.

Appellee Commissioner of Internal Revenue petitioned for panel rehearing concerning our treatment of Tax Court Issue 138 in this case. See Frazier v. Commissioner of Internal Revenue, No. 95-9000, 1996 WL 229181, at *3 (10th Cir. May 7, 1996). We granted rehearing and now alter our judgment.

With respect to Issue 138, the Tax Court made an adjustment of $533.09 for 1989...

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