Estate of Otis E. Byrd, Jimmie Lou Byrd, Administratrix, Peitioner v. Commissioner of Internal Revenue

ON PETITION FOR REHEARING EN BANC

PER CURIAM:

The Petition for Rehearing is denied and no member of this panel nor Judge in regular active service on the Court having requested that the Court be polled on rehearing en banc, Rule 25(a), sub-par. (b), the Petition for Rehearing En Banc is denied.