Before TACHA, Chief Circuit Judge, BALDOCK, Circuit Judge, and EBEL, Circuit Judge. Patricia Tucker, Law Office of Patricia Tucker PC, Albuquerque, NM, for Petitioner-Appellant. Patricia M. Bowman,...

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Before MURPHY, FAGG, and SMITH, Circuit Judges. Thomas B. Weaver, argued, St. Louis, MO (John R. Barsanti, Jr., Paul E. Kovacs, and Jeffery T. McPherson, on the brief), for appellants/cross-appellees....

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Before COFFEY, MANION, and KANNE, Circuit Judges. Thomas V. Linguanti (argued), Baker & McKenzie, Chicago, IL, for Petitioner-Appellant. Michael J. Haungs (argued), Department of Justice Tax...

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Richard LaBelle of Law Offices of Richard LaBelle, P.A., Dunedin (withdrew after briefing);  Leslie M. Conklin, Clearwater (substituted as counsel of record), for Appellant/Cross-Appellee. Dennis R....

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Kenneth W. Sukhia, Esquire, Fowler, White, Boggs, Banker, P.A., Tallahassee, for Appellant. Robert M. Ervin, Jr., Esquire, Ervin, Chapman & Ervin, Tallahassee, for Appellee. Appellant, Timothy...

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Before GARWOOD, DeMOSS and BENAVIDES, Circuit Judges. Lawrence R. Jones, Jr., Townsend & Jones, Dallas, TX, for the Deatons. Annette Marie Wietecha, Gilbert S. Rothenberg, Eileen J. O'Connor,...

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Before CARNES, HULL and PRYOR, Circuit Judges. James Darren Summerville and Ronan P. Doherty (Court-Appointed), Bondurant, Mixson & Elmore, LLP, Atlanta, GA, for Brown. Alonzo Harrison Long,...

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Before JEROME FARRIS, A. WALLACE TASHIMA, and CONSUELO M. CALLAHAN, Circuit Judges. Teresa E. McLaughlin, Department of Justice, Tax Division, Washington, D.C., for the respondent-appellant and the...

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Before MURPHY, FAGG, and SMITH, Circuit Judges. Gilbert Rothenberg, argued, Tax Division, U.S. Dept. of Justice, Washington, DC (Richard Farber and Francesca U. Tamami, on the brief), for appellant....

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Before:  MERRITT, MARTIN, and GILMAN, Circuit Judges. ARGUED:  Terri A. Merriam, Pearson-Merriam, Seattle, Washington, for Appellant.  Annette Wietecha, United States Department of Justice,...

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