MATTER OF DIBERT, BANCROFT & ROSS CO. LTD.

No. 96-30237.

123 F.3d 279 (1997)

In the Matter of DIBERT, BANCROFT & ROSS COMPANY LIMITED, Debtor. John ROSS, Deceased; Gloria Ross, Individually and as the duly appointed Administratrix of the Succession of John Ross, Substituted as party Plaintiff in place and stead of John Ross; Carolyn Ross; Kathleen Penick; Hancock National Bank, Appellants, v. Robert L. MARRERO; Central Progressive Bank; Dibert, Bancroft & Ross Company Limited; United States of America, Appellees.

United States Court of Appeals, Fifth Circuit.

September 15, 1997.


Attorney(s) appearing for the Case

Kevin C. Schoenberger, New Orleans, LA, for John and Gloria Ross.

Walter C. Antin, Jr., Hammond, LA, for Carolyn Ross, Kathleen Penick and Hancock Nat. Bank.

D. Michael Dendy, Gretna, LA, for Robert L. Marrero.

Omer Frederick Kuebel, III, Locke, Purnell, Rain and Harrell, New Orleans, LA, David M. Culpepper, New Orleans, LA, for Central Progressive Bank.

Thomas V.M. Linguanti, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Richard Bradshaw Farber, Department of Justice, Tax Division, Washington, DC, for United States.

BEFORE JOLLY, JONES and WIENER, Circuit Judges.


ON PETITION FOR REHEARING

(Opinion June 30, 1997, 5th Cir. 1997, 117 F.3d 160)

PER CURIAM:

IT IS ORDERED that the petition for rehearing filed on behalf of Appellee United States of America is DENIED.

In attempting once again to bring its federal tax lien under the umbrella of United States v. McDermott,1 the government mischaracterizes, misconstrues, or at a minimum...

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