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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.
Petitioners‐Appellants,
v.
COMMISSIONER OF INTERNAL
REVENUE, et al.
Respondents‐Appellees.
Appeal from the United States
Tax Court
No. 002909‐10R
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
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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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