ABC Beverage Corporation v. USA

Filing

OPINION and JUDGMENT filed: The district court's grant of summary judgment in favor of ABC Beverage Corporation is AFFIRMED. Decision for publication. Alan E. Norris, R. Guy Cole, Jr. (AUTHORING), and Julia Smith Gibbons, Circuit Judges.

Case: 13-1701

Document: 38-1

Filed: 06/13/2014

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: June 13, 2014
Ms. Tamara W. Ashford
Mr. Richard Farber
Mr. Gilbert Steven Rothenberg
Ms. Francesca Ugolini
U.S. Department of Justice
Tax Division, Appellate Section
P.O. Box 502--4611
Washington, DC 20044
Mr. Ronald Grant DeWaard
Mr. Brion B. Doyle
Varnum, P.O. Box 352
Grand Rapids, MI 49501
Re: Case No. 13-1701, ABC Beverage Corporation v. USA
Originating Case No. : 1:07-cv-00051
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. Tracey Cordes
Enclosures
Mandate to issue.