UNITED STATES of America, Plaintiff-Appellee,
v.
James MORAN, Defendant-Appellant.
United States of America, Plaintiff-Appellee,
v.
Pamela Moran, Defendant-Appellant.
United States Court of Appeals, Ninth Circuit.https://leagle.com/images/logo.png
Argued and Submitted December 4, 2006.
Filed April 2, 2007.
Amended July 6, 2007.
Attorney(s) appearing for the Case
Sheryl Gordon McCloud, Law Offices of Sheryl G. McCloud, Seattle, WA; Peter Mair, Seattle, WA, Walter G. Palmer, Seattle, WA, for defendants-appellants Grosnickle, James Moran and Pamela Moran; Ronald D. Ness, CJA, Port Arthur, WA, for defendant-appellant Wayne S. Anderson.
Gregory Victor Davis and Alan Hechtkopf, Attorneys, Tax Division, Department of Justice, Washington, DC, for the plaintiff-appellee.
Before: B. FLETCHER and M. MARGARET McKEOWN, Circuit Judges, and WILLIAM W. SCHWARZER, District Judge.
United States Court of Appeals, Ninth Circuit.
ORDER
Appellee's petition for rehearing is denied. The Opinion filed on April 2, 2007 is amended as follows:
On slip Opinion page 3753 [482 F.3d at 1104], line 14, delete "tax" before "schemes.".On slip Opinion page 3755 [482 F.3d at 1105], line 10, delete "tax" before "program,".On slip Opinion page 3755 [482 F.3d at 1105], line 12, delete "tax" before "program.".On slip Opinion page 3761 [482 F.3d at 1108], line 19, delete...
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