American Financial Group and C v. USA


OPINION and JUDGMENT filed: AFFIRMED, decision for publication pursuant to local rule 206. Boyce F. Martin, Jr., Jeffrey S. Sutton (AUTHORING), Circuit Judges; Bobby R. Baldock, Circuit Judge of the United States Court of Appeals for the Tenth Circuit, sitting by designation.

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Case: 10-3991 Document: 006111294692 Filed: 05/04/2012 Page: 1 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT 100 EAST FIFTH STREET, ROOM 540 POTTER STEWART U.S. COURTHOUSE CINCINNATI, OHIO 45202-3988 Leonard Green Clerk Tel. (513) 564-7000 Filed: May 04, 2012 Mr. James E Burke Jr. Keating, Muething & Klekamp One E. Fourth Street, Suite 1400 Cincinnati, OH 45202 Ms. Sue A. Erhart Great Am. Ins. Co. 580 Walnut Street Cincinnati, OH 45202 Ms. Aneca E. Lasley Squire Sanders 41 S. High Street, Suite 2000 Columbus, OH 43215 Mr. David I. Pincus Ms. Francesca U. Tamami Mr. Gilbert Steven Rothenberg U.S. Department of Justice Tax Division, Appellate Section P.O. Box 502 Washington, DC 20044 Mr. Michael Quigley White & Case 701 Thirteenth Street, N.W. Washington, DC 20005 Re: Case No. 10-3991, Am. Fin. Grp. & Consolidated Subsidiaries v. USA Originating Case No. 07-00574 Dear Counsel, The court today announced its decision in the above-styled case. Enclosed is a copy of the court's opinion together with the judgment which has been entered in conformity with Rule 36, Federal Rules of Appellate Procedure. Yours very truly, Case: 10-3991 Document: 006111294692 Filed: 05/04/2012 Leonard Green, Clerk Linda K. Martin Deputy Clerk Enclosures Mandate to issue. Page: 2

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