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RIVERSIDE MEMORIAL MAUSOLEUM, INC. v. UMET TRUST

No. 77-2216.

581 F.2d 62 (1978)

RIVERSIDE MEMORIAL MAUSOLEUM, INC. t/a Delaware Valley Memorial Center, L. Blumberg's Son, Inc. and Helen Rothchild Blumberg, Appellants, v. UMET TRUST, an Unincorporated California Business Trust and Sonnenblick-Goldman Corporation, Appellees.

United States Court of Appeals, Third Circuit.

Decided June 13, 1978.

As Amended September 5, 1978.

Attorney(s) appearing for the Case

Lawrence G. Sager, New York City, for appellants; Linda J. Silberman, New York City, of counsel.

Nathan B. Feinstein, Howard J. Kaufman, Cohen, Shapiro, Polisher, Shiekman & Cohen, Philadelphia, Pa., for appellee UMET Trust.

Jon A. Baughman, Irwin A. Popowsky, Pepper, Hamilton & Scheetz, Philadelphia, Pa., for appellee Sonnenblick-Goldman Corp.

Before HUNTER and WEIS, Circuit Judges and COHEN, District Judge.

OPINION OF THE COURT

WEIS, Circuit Judge.

This appeal presents two unrelated issues. The first is whether a real estate investment trust (REIT) may be treated as a corporation for diversity jurisdictional purposes. We echo the district judge's answer of no. The second questions the extent to which proceedings to open a state court judgment are determinative of issues raised by the same parties in a federal court...

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