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IN RE CRADDOCK

No. 95-1437.

149 F.3d 1249 (1998)

In re James Berry CRADDOCK, d/b/a Craddock Development Company, Debtor, UNITED STATES of America, INTERNAL REVENUE SERVICE, Claimant-Appellant, v. James Berry CRADDOCK, Debtor-Appellee.

United States Court of Appeals, Tenth Circuit.

July 28, 1998.

Attorney(s) appearing for the Case

Laurie Snyder (Henry Lawrence Solano, United States Attorney, and Gary D. Gray with her on the briefs), Department of Justice, Washington, DC, for Claimant-Appellant.

John Lawrence Hamil (Richard C. Morris with him on the brief) of Hamil Professional Corporation, Denver, Colorado, for Debtor-Appellee.

Before BRORBY, Circuit Judge, McKAY, Senior Circuit Judge, and HENRY, Circuit Judge.

BRORBY, Circuit Judge.

Mr. James Berry Craddock petitions this court for rehearing on the issue of his substantial understatement of tax penalty addressed in our opinion, In re Craddock, 143 F.3d 595, 1998 WL 213685 (10th Cir. May 1, 1998). We grant Mr. Craddock's petition, in part, as to our standard of deference applicable to a treasury regulation, and the application of this standard to Treas. Reg. § 1.6661-2(c)-(d). We deny his petition as to all other...

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