Andrea Harchar v. USA

Filing

OPINION and JUDGMENT filed: The judgment of the district court is AFFIRMED. The IRS's motion to dismiss the cross-appeal [4338085-2] is GRANTED. Decision for publication pursuant to local rule 206. Alice M. Batchelder, Chief Circuit Judge; Richard Allen Griffin (AUTHORING), Circuit Judge; Avern Cohn, U.S. District Judge for the Eastern District of Michigan, sitting by designation. [10-4201, 10-4419, 10-4420]

Case: 10-4201

Document: 006111430238

Filed: 09/12/2012

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

Deborah S. Hunt
Clerk

Tel. [phone]
www.ca6.uscourts.gov

Filed: September 12, 2012
Mr. Ivan C. Dale
Mr. Bruce R. Ellisen
U.S. Department of Justice
Tax Division, Appellate Section, P.O. Box 502
Washington, DC 20044
Ms. Susan Marie Gray
22255 Center Ridge Road
Suite 210 AmTrust Bank Building
Rocky River, OH 44116
Mr. Thomas Charles Loepp
Maistros & Loepp
3580 Darrow Road
Stow, OH 44224-0000
Re: Case Nos. 10-4201/4419/4420, Andrea Harchar v. USA
Originating Case No. : 3:09-CV-436
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,
Deborah S. Hunt, Clerk
Cathryn Lovely
Deputy Clerk
cc: Ms. Geri M. Smith
Enclosures
Mandate to issue.