Horace E. And Edith B. Nichols v. Commissioner of Internal Revenue

ON PETITION FOR REHEARING

Before BROWN, Chief Judge, and WISDOM, GEWIN, BELL, THORNBERRY, COLEMAN, GOLDBERG, AINSWORTH, GODBOLD, DYER, SIMPSON, MORGAN *, CLARK, RONEY and GEE, Circuit Judges. PER CURIAM:

It is ordered that the petition for rehearing filed in the above entitled and numbered 'cause be and the same is hereby denied.

BELL, COLEMAN, CLARK AND GEE, Circuit Judges, would grant the petition for rehearing for the reasons stated in Judge CLARK’s dissent to the opinion of the court en banc.