WILLIAM B. TANNER CO., INC. v. UNITED STATES

No. 76-2367.

575 F.2d 101 (1978)

WILLIAM B. TANNER COMPANY, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided May 15, 1978.


Attorney(s) appearing for the Case

Elijah Noel, Jr., Louis R. Lucas, Ratner, Sugarmon, Lucas & Salky, G. Philip Arnold, Memphis, Tenn., for plaintiff-appellant.

J. Michael Cody, U. S. Atty., Memphis, Tenn., Scott P. Crampton, Asst. Atty. Gen., Gilbert Andrews, Tax Div., U. S. Dept. of Justice, Washington, D. C., Myron C. Baum, Crombie J. D. Garrett, John G. Manning, Washington, D. C., for defendant-appellee.

Before EDWARDS and CELEBREZZE, Circuit Judges and CECIL, Senior Circuit Judge.


PER CURIAM.

This is an appeal from an order of the district court granting summary judgment in favor of the United States but not adjudicating the liability of other defendants. Despite the clear language of Federal Rule of Civil Procedure 54(b) and several equally clear holdings of this Court, appellant neither sought nor received a Rule 54(b) certification that the order in question was a final judgment. Therefore, there was no final decision in terms of 28 U.S...

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