Charles Garavaglia, et al v. USA, et al


OPINION filed : The district court's judgment is AFFIRMED, decision not for publication. Danny J. Boggs and Raymond M. Kethledge (Authoring), Circuit Judges; and Timothy S. Black, District Judge.

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Case: 14-2167 Document: 27-2 Filed: 06/23/2015 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. (513) 564-7000 Filed: June 23, 2015 Mr. Randolph Lyons Hutter Mr. John A. Nolet Ms. Francesca Ugolini U.S. Department of Justice Tax Division, Appellate Section P.O. Box 502 Washington, DC 20044 Mr. Evan Howard Kaploe Ms. Mary Massaron Plunkett Cooney 38505 Woodward Avenue Suite 2000 Bloomfield Hills, MI 48304 Re: Case No. 14-2167, Charles Garavaglia, et al v. USA, et al Originating Case No. : 5:14-cv-10542 Dear Counsel, The Court issued the enclosed Opinion today in this case. Sincerely yours, s/Beverly L. Harris Case Manager Direct Dial No. 513-564-7077 cc: Mr. David J. Weaver Enclosure Mandate to issue

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