Opinions of the United 1994 Decisions States Court of Appeals for the Third Circuit 10-25-1994 Venen v. USA Precedential or Non-Precedential: Docket 94-3050 Follow this and additional works at: http://digitalcommons.law.villanova.edu/thirdcircuit_1994 Recommended Citation "Venen v. USA" (1994). 1994 Decisions. Paper 163. http://digitalcommons.law.villanova.edu/thirdcircuit_1994/163 This decision is brought to you for free and open access by the Opinions of the United States Court of Appeals for the Third Circuit at Villanova University School of Law Digital Repository. It has been accepted for inclusion in 1994 Decisions by an authorized administrator of Villanova University School of Law Digital Repository. For more information, please contact Benjamin.Carlson@law.villanova.edu.  UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT No. 94-3050 DAVID P. VENEN, Appellant v. UNITED STATES OF AMERICA, Appellee On Appeal from the United States District Court for the Western District of Pennsylvania (D.C. Civil No. 92-1991) Submitted Under Third Circuit LAR 34.1(a) July 26, 1994 Before: BECKER and ALITO, Circuit Judges and BRODY, District Judge* (Opinion Filed October 18, 1994) PETER M. SUWAK Pete's Surplus Building P.O. Box #1 Washington, PA 15301 Attorney for Appellant LORETTA C. ARGRETT Assistant Attorney General GARY R. ALLEN WILLIAM S. ESTABROOK RANDOLPH L. HUTTER Attorneys Tax Division Department of Justice P.O. Box #502 Washington, DC 20044 * Hon. Anita B. Brody, United States District Judge for the Eastern District of Pennsylvania, sitting by designation.  BONNIE R. SCHLUETER Assistant U.S. Attorney 633 U.S. Post Office & Courthouse Pittsburgh, PA 15219 Attorneys for Appellees _______________________________ ORDER AMENDING OPINION _______________________________ BRODY, District Judge. The opinion in the above-captioned case filed on October 18, 1994, is amended as follows: Delete the paragraph beginning with the words "Finally, the result . . ." at the bottom of page 13 and ending with the words "on collection activity . . ." on page 14. BY THE COURT: /s/ Anita B. Brody ____________________________ District Judge DATED: 10-25-94