Southeast Waffles, LLC v. United States Department of Tr

Filing

OPINION and JUDGMENT filed : The judgment of the Bankruptcy Appellate Panel is AFFIRMED. Decision for publication. Danny J. Boggs and Eric L. Clay, Circuit Judges; and William H. Stafford (AUTHORING), U.S. District Judge for the Northern District of Florida, sitting by designation.

Case: 11-6522

Document: 006111522501

Filed: 12/06/2012

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

Deborah S. Hunt
Clerk

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

Filed: December 06, 2012
Mr. Jonathan S. Cohen
Ms. Rachel I. Wollitzer
U.S. Department of Justice
Tax Division, Appellate Section
P.O. Box 502
Washington, DC 20044
Mr. Glenn B. Rose
Harwell, Howard, Hyne, Gabbert & Manner
333 Commerce Street, Suite 1500
Nashville, TN 37201
Mr. Andrew C. Strelka
U.S. Department of Justice
PO Box 227
Washington, MI 20044
Re: Case No. 11-6522, Southeast Waffles, LLC v. U.S. Dep’t of Treasury/IRS
Originating Case No. : 3:08-bk-07552
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

Case: 11-6522

Document: 006111522501

cc: Mr. Keith Throckmorton
Enclosures
Mandate to issue.

Filed: 12/06/2012

Page: 2