
    IN RE: Leroy Charles GRIFFITH, Debtor. Leroy Charles Griffith, Plaintiff-Appellant, v. United States of America, Defendant-Appellee.
    No. 97-4845.
    United States Court of Appeals, Eleventh Circuit.
    Aug. 6, 1999.
    Robert L. Roth, Attorney at Law, Coral Gables, FL, for Plaintiff-Appellant.
    Laurie Snyder, Tax Division, Department of Justice, Bruce R. Ellisen, Dept, of Justice, Appellate Tax Division, John A. Dudeck, Jr., Department of Justice, Appellate Section, Washington, DC, for Défen-dant-Appellee.
    William A. Keefer, Miami, FL,-for Defendant-Appellee.
    
      Before ANDERSON, Chief Judge, and TJOFLAT, EDMONDSON, COX, BIRCH, DUBINA, BLACK, CARNES, BARKETT, HULL and MARCUS, Circuit Judges.
   BY THE COURT:

A member of this court in active service having requested a poll on the suggestion of rehearing en banc and a majority of the judges in this court in active service having voted in favor of granting a rehearing en banc,

IT IS ORDERED that the above cause shall be reheard by this court en banc. The previous panel’s opinion is hereby VACATED.  