Court of Appeals for the Fifth Circuit June 18, 1973, 72-1766 (Lillian N. Wilson v. Commissioner of Internal Revenue)

ON PETITION FOR REHEARING

PER CURIAM:

The opinion of this court dated August 11, 1972, 464 F.2d 603, is withdrawn and the following opinion is adopted as the opinion of the court.

Mrs. Lillian Wilson appeals from a decision of the Tax Court which dismissed her case for failure to prosecute and adjudged her jointly liable for the income tax deficiencies of her now deceased husband.