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T & B SCOTTDALE CONTRACTORS, INC. v. U.S.

No. 88-8088.

866 F.2d 1372 (1989)

T & B SCOTTDALE CONTRACTORS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee, Richard D. Ellenberg, Trustee for Rodger & Rodger, Inc., Trust Company Bank, Intervenors-Defendants-Appellees.

United States Court of Appeals, Eleventh Circuit.

Rehearing and Rehearing Denied April 5, 1989.

Attorney(s) appearing for the Case

A.L. Mullins, Jr., Swift, Currie, McGhee & Hiers, C. David Hailey, Atlanta, Ga., for plaintiff-appellant.

Richard D. Ellenberg, Sharon Douglas Stokes, Asst. U.S. Atty., Atlanta, Ga., Gary R. Allen, Chief, Appellate Sect., Tax Div. Dept. of Justice, William S. Rose, Jr., Asst. Atty. Gen., Washington, D.C., Lawrence S. Burnat, Schreeder, Wheeler & Flint, Atlanta, Ga., for defendant-appellee.

Before JOHNSON, HATCHETT and COX, Circuit Judges.

Rehearing and Rehearing In Banc Denied April 5, 1989.

JOHNSON, Circuit Judge:

This appeal arises from the district court's clarification upon remand of a previous order. In denying the summary judgment motions of T & B Scottdale Contractors, Inc., and Trust Company Bank and granting the motion of the trustee in bankruptcy of Rodger & Rodger, Inc., the court declared certain funds part of Rodger and Rodger's estate in bankruptcy. We reverse and remand...

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