Kenneth Carter v. CIR
This text of Kenneth Carter v. CIR (Kenneth Carter v. CIR) is published on Counsel Stack Legal Research, covering Court of Appeals for the Seventh Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
United States Court of Appeals For the Seventh Circuit Chicago, Illinois 60604
April 25, 2014
Before
DIANE P. WOOD, Chief Judge
DANIEL A. MANION, Circuit Judge
ANN CLAIRE WILLIAMS, Circuit Judge
No. 13‐2822
KENNETH A. CARTER, at al. Appeal from the United States Petitioners‐Appellants, Tax Court v. No. 002909‐10R COMMISSIONER OF INTERNAL REVENUE, et al. Respondents‐Appellees.
O R D E R
On consideration of the petition for rehearing filed by petitioners‐appellants, the following amendments are made to the opinion issued on March 25, 2014:
Page 8, block quote: “[the Tax Court]” is amended to read “[Carter I]” and in the last full paragraph, the sentence starting “In other words” is deleted in its entirety and the following text is inserted: “In other words, appellants argue that our Carter I decision should not have stopped the Tax Court from considering and concluding that the Commissioner’s November 2, 2009, letter acknowledging the continuation of the Plan was an erroneous conclusion of law.”
Finally, all judges on the original panel have voted to deny rehearing. The petition is therefore DENIED.
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