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SHERRY FRONTENAC, INC. v. U.S.

No. 88-5722 Non-Argument Calendar.

868 F.2d 420 (1989)

SHERRY FRONTENAC, INC., Estate of Samuel Cohen, Deceased, Alan Cohen, Personal Representative, Estate of Ethel Cohen, Deceased, Joel Cohen, Personal Representative, Irvin Kovens, Jacqueline H. Kovens, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

March 23, 1989.

Attorney(s) appearing for the Case

Harvey M. Silets, Silets and Martin, Ltd., Chicago, Ill., E. David Rosen, Rosen & Rosen, P.A., Miami, Fla., for plaintiffs-appellants.

Dexter W. Lehtinen, U.S. Atty., Miami, Fla., Gary R. Allen, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., William S. Rose, Asst. Atty. Gen., Washington, D.C., for defendant-appellee.

Before HILL, FAY and EDMONDSON, Circuit Judges.

PER CURIAM:

The judgment of the district court is affirmed for the reasons set forth in the Order Dismissing Causes With Prejudice entered on July 14, 1988, which we adopt and set forth in the appendix hereto.

APPENDIX

Sherry Frontenac, Inc., Plaintiff, vs. United States of America, Defendant. Estate of Samuel Cohen, Deceased, et al., Plaintiffs, vs. ...

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