Jon Rogers v. IRS


OPINION and JUDGMENT filed : AFFIRMED. Decision for publication. Alan E. Norris (AUTHORING), Eric L. Clay (CONCURRING IN PART AND DISSENTING IN PART), and Deborah L. Cook, Circuit Judges.

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Case: 15-3409 Document: 21-1 Filed: 05/04/2016 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: May 04, 2016 Mr. Frank Joseph Bruzzese Bruzzese & Calabria P.O. Box 1506 Steubenville, OH 43952 Mr. David William Telford Carroll II Carroll, Ucker & Hemmer 7100 N. High Street, Suite 301 Worthington, OH 43085 Mr. Joseph E. Hunsader Ms. Francesca Ugolini Ms. Gretchen M. Wolfinger U.S. Department of Justice Tax Division, P.O. Box 227 Ben Franklin Station Washington, DC 20044-0000 Mr. Andrew C. Strelka Miller & Chevalier 900 16th Street, N.W. Washington, DC 20006 Re: Case No. 15-3409, Jon Rogers v. IRS Originating Case No. : 2:13-cv-00797 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. Case: 15-3409 Document: 21-1 Filed: 05/04/2016 Yours very truly, Deborah S. Hunt, Clerk Cathryn Lovely Deputy Clerk cc: Mr. Richard W. Nagel Enclosures Mandate to issue. Page: 2

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