
    No. 09-1463.
    Deborah A. Messina, Petitioner v. Commissioner of Internal Revenue.
    562 U.S. 1171, 131 S. Ct. 979,
    2011 U.S. LEXIS 355.
    178 L. Ed. 2d 808,
    January 10, 2011.
   Petition for rehearing denied.

Former decision, 562 U.S. 835, 131 S. Ct. 144, 178 L. Ed. 2d 36, 2010 U.S. LEXIS 6061.  