
    No. 10-571.
    Harold B. Rotte, Petitioner v. Internal Revenue Service, et al.
    562 U.S. 1252, 131 S. Ct. 1559,
    179 L. Ed. 2d 365,
    2011 U.S. LEXIS 1277.
    February 22, 2011.
   Petition for rehearing denied.

Former decision, 562 U.S. 1110, 131 S. Ct. 835, 178 L. Ed. 2d 559, 2010 U.S. LEXIS 9643.  