Agility Network Svc Inc., et al v. USA


OPINION and JUDGMENT filed : AFFIRMED. Decision for publication. Julia Smith Gibbons, John M. Rogers (AUTHORING), and David W. McKeague, Circuit Judges.

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Case: 15-2599 Document: 41-1 Filed: 02/17/2017 Page: 1 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT Deborah S. Hunt Clerk 100 EAST FIFTH STREET, ROOM 540 POTTER STEWART U.S. COURTHOUSE CINCINNATI, OHIO 45202-3988 Tel. (513) 564-7000 Filed: February 17, 2017 Mr. Ryan David Cobb Office of the U.S. Trustee 330 Ionia, N.W., Suite 202 The Law Building Grand Rapids, MI 49503-0000 Mr. Matthew S. DePerno DePerno Law Office 8175 Creekside Drive, Suite 240 Portage, MI 49024 Mr. Bruce R. Ellisen Ms. Gretchen M. Wolfinger U.S. Department of Justice Tax Division, Appellate Section P.O. Box 502 Washington, DC 20044 Re: Case No. 15-2599, Agility Network Servs., et al v. USA Originating Case No. : 1:14-cv-01310 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: 15-2599 cc: Mr. Thomas Dorwin Enclosures Mandate to issue. Document: 41-1 Filed: 02/17/2017 Page: 2

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