Mark Kerman, et al v. CIR

Filing

OPINION and JUDGMENT filed: The judgment of the tax court is AFFIRMED. Decision for publication. Raymond M. Kethledge and Helene N. White, Circuit Judges; and Thomas L. Ludington, U.S. District Judge for the Eastern District of Michigan, sitting by designation.

Case: 11-1822

Document: 006111646746

Filed: 04/08/2013

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

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

Filed: April 08, 2013

Ms. Tamara W. Ashford
Mr. Richard Farber
Ms. Judith Ann Hagley
Mr. Gilbert Steven Rothenberg
U.S. Department of Justice
Tax Division, Appellate Section
P.O. Box 502 - 4611
Washington, DC 20044
Ms. Clare Feler Cox
Mr. Donald L. Cox
Mr. Matthew D. Watkins
Lynch, Cox, Gilman & Goodman
500 W. Jefferson Street, Suite 2100
Louisville, KY 40202
Re: Case No. 11-1822, Mark Kerman, et al v. CIR
Originating Case No. : 15894-06
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

Case: 11-1822

Document: 006111646746

Filed: 04/08/2013

Cathryn Lovely
Deputy Clerk
cc: Mr. Robert R. DiTrolio
Enclosures
Mandate to issue.

Page: 2