ORDER AMENDING OPINION AND DENYING PETITION FOR REHEARING
The majority opinion, filed January 23, 1997 [
At Slip Opinion page 888 in footnote 3 [105 F.3d at 1295], in the third paragraph, the deletion should be only of the sentence "The question of when a termination occurs is a mixed question of law and fact." The citation should be corrected as follows: "See 26 C.F.R. §...
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