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U.S. v. MERCHANTS NATIONAL BANK OF MOBILE

Nos. 84-7513, 84-7522.

813 F.2d 1106 (1987)

UNITED STATES of America, Plaintiff-Appellant, v. MERCHANTS NATIONAL BANK OF MOBILE, Defendant-Appellee. UNITED STATES of America, Plaintiff-Appellee, v. MERCHANTS NATIONAL BANK OF MOBILE, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

April 3, 1987.

Attorney(s) appearing for the Case

Brock B. Gordon, Alan Christian, Mobile, Ala., for Merchants Nat. Bank.

J.B. Sessions, III, U.S. Atty., Edward J. Vulevich, Jr., Mobile, Ala., Lance J. Wolf, Atty., Tax Div., Dept. of Justice, Glenn L. Archer, Asst. Atty. Gen., Tax Div., Dept. of Justice, Michael L. Paup, Chief, Appellate Section, Farley Katz, Wynette J. Hewett, Washington, D.C., for U.S.

Before RONEY, Chief Judge, FAY, Circuit Judge, and DUMBAULD, Senior District Judge.

ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES

BY THE COURT:

The opinion rendered by this court in this matter, United States v. Merchants National Bank of Mobile, 772 F.2d 1522 (11th Cir.1985), is hereby vacated. The judgment of the district court is vacated. The case is remanded to the district court for disposition in accord with the order of the Supreme Court of the United States dated January 27, 1987...

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