Jensen v. C.I.R., 92-70438

• Decision Date: 29 October 1993
• Docket Number: No. 92-70438,92-70438
• Citation: 999 F.2d 381
• Parties: -6537, 94-1 USTC P 50,086 Richard L. JENSEN, Deceased; Fern M. Jensen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondents.
• Court: U.S. Court of Appeals — Ninth Circuit

Page 381

999 F.2d 381

72 A.F.T.R.2d 93-6537, 94-1 USTC P 50,086

Richard L. JENSEN, Deceased; Fern M. Jensen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondents.

No. 92-70438.

United States Court of Appeals, Ninth Circuit.

Oct. 29, 1993.

As Amended Nov. 29, 1993.

Before: BROWNING, KOZINSKI, and RYMER, Circuit Judges.

ORDER

The petition for rehearing is granted. We hereby recall our mandate issued June 15, 1993 and vacate our opinion filed July 22, 1993. We vacate the judgment of the tax court and remand this matter for further proceedings in light of the newly discovered evidence.