Summa Holdings, Inc. v. CIR

Filing

OPINION and JUDGMENT filed : REVERSED. Decision for publication. Richard F. Suhrheinrich, Jeffrey S. Sutton (AUTHORING), and David W. McKeague, Circuit Judges.

Case: 16-1712

Document: 49-1

Filed: 02/16/2017

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. [phone]
www.ca6.uscourts.gov

Filed: February 16, 2017
Mr. John Timothy Bender
Rotatori Bender
526 Superior Avenue, E., Suite 800
Cleveland, OH 44114
Mr. Neal Jay Block
Mr. Robert S. Walton
Baker & McKenzie
130 E. Randolph Street, Suite 3500
Chicago, IL 60601
Ms. Ellen Page DelSole
Ms. Teresa E. McLaughlin
U.S. Department of Justice
Tax Division, Appellate Section, P.O. Box 502
Washington, DC 20044
Re: Case No. 16-1712, Summa Holdings, Inc. v. CIR
Originating Case No. : 26476-12
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: 16-1712

cc: Mr. Robert R. DiTrolio
Enclosures
Mandate to issue.

Document: 49-1

Filed: 02/16/2017

Page: 2