54 F.4th 608
9th Cir.
2022

SEAVIEW TRADING, LLC, AGK INVESTMENTS, LLC, TAX MATTERS PARTNER v. COMMISSIONER OF INTERNAL REVENUE

No. 20-72416

United States Court of Appeals, Ninth Circuit

November 10, 2022

Tax Ct. No. 1837-11

FOR PUBLICATION

ORDER

MURGUIA, Chief Judge:

Upon the vote of a majority of nonrecused active judges, it is ordered that this case be reheard en banc pursuant to Federal Rule of Appellate Procedure 35(a) and Circuit Rule 35-3. The three-judge panel opinion is vacated.