Roger Byrne v. USA, et al


OPINION filed : We reverse the district court's grant of summary judgment in favor of the government and remand for further proceedings consistent with this opinion, decision not for publication pursuant to local rule 206. Deborah L. Cook, Circuit Judge; Helene N. White, Authoring Circuit Judge and Bernice Bouie Donald, Circuit Judge. [10-2080, 10-2319]

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Case: 10-2080 Document: 006111421240 Filed: 09/04/2012 Page: 1 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT Deborah S. Hunt Clerk 100 EAST FIFTH STREET, ROOM 540 POTTER STEWART U.S. COURTHOUSE CINCINNATI, OHIO 45202-3988 Filed: September 04, 2012 Mr. Randolph T. Barker Berry Moorman 535 Griswold Suite 1900 Buhl Building Detroit, MI 48226 Mr. Ivan C. Dale U.S. Department of Justice Tax Division, Appellate Section P.O. Box 502 Washington, DC 20044 Mr. Scott R. Murphy Barnes & Thornburg 171 Monroe Avenue, N.W. Suite 1000 Grand Rapids, MI 49503 Re: Case No. 10-2080/10-2319, Roger Byrne v. USA, et al Originating Case No. : 06-12179 Dear Sir or Madam, The Court issued the enclosed (Order/Opinion) today in this case. Sincerely yours, s/Robin Duncan Case Manager Direct Dial No. 513-564-7027 cc: Mr. Jonathan S. Cohen Mr. George H. Runstadler III Mr. David J. Weaver Mr. Richard R. Zmijewski Sr. Enclosure Mandate to issue Tel. (513) 564-7000

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