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SAMUELI v. C.I.R.

Nos. 09-72457, 09-72458.

661 F.3d 399 (2011)

Henry SAMUELI; Susan F. Samueli, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Patricia W. Ricks; Thomas G. Ricks, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed September 15, 2011.

Amended November 1, 2011.

Attorney(s) appearing for the Case

Richard M. Lipton , Baker & McKenzie, Chicago, IL, for the petitioners-appellants.

Bethany B. Hauser , Tax Division, U.S. Department of Justice, Washington, DC, for the respondent-appellee.

Opinion by Judge TASHIMA; Concurrence by Judge RAWLINSON.

ORDER

Petitioners-appellants' petition for panel rehearing, which is unopposed by respondent-appellee, at least in part, is granted. The Opinion, filed September 15, 2011, slip op. 17597, [658 F.3d 992], is amended, as follows:

1. In the second full paragraph on slip op. at 17619 [658 F.3d at 1003], line 3, the word <purpose> shall be substituted for the word <purchase> in the phrase <a non-tax business...

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