
    No. 10-1352.
    Larry J. Wadsworth, et ux., Petitioners v. Commissioner of Internal Revenue.
    564 U.S. 1059, 132 S. Ct. 57,
    180 L. Ed. 2d 925,
    2011 U.S. LEXIS 5102.
    August 15, 2011.
   Petition for rehearing denied.

Former decision, 563 U.S. 1034, 131 S. Ct. 2974, 180 L. Ed. 2d 248, 2011 U.S. LEXIS 4324.  