Andrea Harchar v. USA


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]

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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. (513) 564-7000 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.

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