In re: United State

Filing

OPINION and JUDGMENT filed : The petition is DENIED. Decision for publication. Damon J. Keith, David W. McKeague, and Raymond M. Kethledge (AUTHORING), Circuit Judges.

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Case: 15-3793 Document: 26-1 Filed: 03/22/2016 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 Filed: March 22, 2016 Mr. Jonathan S. Cohen U.S. Department of Justice Mr. Gilbert Steven Rothenberg Mr. Patrick J. Urda Tax Division, Appellate Section P.O. Box 502 Washington, DC 20044 Mr. Christopher P. Finney 4270 Ivy Pointe Boulevard, Suite 225 Cincinnati, OH 45245 Mr. Todd Peterson Graves Mr. Edward Dean Greim Mr. Dane C. Martin Graves, Bartle, Marcus & Garrett 1100 Main Street, Suite 2600 Kansas City, MO 64105 Mr. David R. Langdon 8913 Cincinnati-Dayton Road West Chester, OH 45069-3131 Bev Randles Bill Randles Bill & Bev Randles Law Group 5823 N. Cypress Avenue Kansas City, MO 64119 Re: Case No. 15-3793, In re: United States of America Originating Case No. : 1:13-cv-00341 Dear Counsel, The court today announced its decision in the above-styled case. Tel. (513) 564-7000 www.ca6.uscourts.gov Case: 15-3793 Document: 26-1 Filed: 03/22/2016 Page: 2 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: Mr. Richard W. Nagel Enclosures

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