USA v. Leif Rozin

Filing

OPINION and JUDGMENT filed: AFFIRMED, decision for publication pursuant to local rule 206. John M. Rogers (AUTHORING), Deborah L. Cook, David W. McKeague, Circuit Judges.

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Case: 11-3186 Document: 006111175784 Filed: 01/06/2012 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 Filed: January 06, 2012 Mr. Frank Phillip Cihlar U.S. Department of Justice Tax Division, Appellate Section P.O. Box 502 Washington, DC 20044 Mr. Gregory Victor Davis U.S. Department of Justice Tax Division, Appellate Section P.O. Box 502 Washington, DC 20044 Ms. Elissa Hart-Mahan U.S. Department of Justice Tax Division, Appellate Section P.O. Box 502 Washington, DC 20044 Mr. Scott Ryan Nazzarine Law Office 3621 Morris Place Cincinnati, OH 45226 Mr. Henry Louis Sirkin Sirkin Kinsley, 810 Sycamore Street Second Floor Cincinnati, OH 45202 Ms. Deborah K. Snyder U.S. Department of Justice Tax Division, Appellate Section P.O. Box 502 Washington, DC 20044 Re: Case No. 11-3186, USA v. Leif Rozin Originating Case No. 05-00139-001 Tel. (513) 564-7000 www.ca6.uscourts.gov Case: 11-3186 Document: 006111175784 Filed: 01/06/2012 Page: 2 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, Leonard Green, Clerk Linda K. Martin Deputy Clerk Enclosures Mandate to issue.

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