from the United States Court of Appeals for the Fourth Circuit
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Petition DENIED.
Petitioner complied with order of March 31, 2014.
The motion of petitioner for leave to proceed in forma pauperis is denied. Petitioner is allowed until April 21, 2014, within which to pay the docketing fee required by Rule 38(a) and to submit a petition in compliance with Rule 33.1 of the Rules of this Court.
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
Petition for a writ of certiorari and motion for leave to proceed in forma pauperis filed. (Response due March 21, 2014)
Jesse G. Yates, III, et ux., Petitioner, represented by Jesse Graves Yates III.
Commissioner of Internal Revenue, Respondent, represented by Donald B. Verrilli Jr.