Michael Mirando v. U.S. Department of Treasury

Filing

OPINION and JUDGMENT filed : The judgment of the district court is AFFIRMED. Decision for publication. Eugene E. Siler, Jr. (AUTHORING), Ronald Lee Gilman, and Julia Smith Gibbons, Circuit Judges.

Case: 13-4207

Document: 26-1

Filed: 09/08/2014

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: September 08, 2014

Mr. Robert J. Fedor Jr.
Mr. Benjamin C. Heidinger
23550 Center Ridge Road, Suite 107
Westlake, OH 44145
Ms. Bridget Maria Rowan
Ms. Gretchen M. Wolfinger
U.S. Department of Justice
Tax Division, Appellate Section
P.O. Box 502
Washington, DC 20044
Re: Case No. 13-4207, Michael Mirando v. U.S. Department of Treasury
Originating Case No. : 1:13-cv-00233
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: Geri M. Smith
Enclosures
Mandate to issue.