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BARRY L. BATTELSTEIN AND JERRY E. BATTELSTEIN, PLAINTIFFS-APPELLEES, v. INTERNAL REVENUE SERVICE, DEFENDANT-APPELLANT.

ON PETITION FOR REHEARING AND PETITION FOR REHEARING EN BANC [2] (Opinion Feb. 14, 1980, 5 Cir., 1980, 611 F.2d 1033).

BY THE COURT:

A member of the Court in active service having requested a poll on the application for rehearing en banc and a majority of the judges in active service having voted in favor of granting a rehearing en banc.

IT IS ORDERED that the cause shall be reheard by the Court en banc on briefs without oral argument. The Clerk will specify a briefing schedule for the filing of supplemental briefs.

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BATTELSTEIN v. INTERNAL REVENUE SERVICE
(Apr 11, 1980)