Attorney(s) appearing for the Case
Gary R. Allen, Chief, Gary D. Gray, Francis M. Allegra, Robert W. Metzler, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for U.S.
Robert M. Musselman, Robert M. Musselman & Associates, Charlottesville, Va., Brian C. Griffin, Tax Div., Dept. of Justice, Washington, D.C., Dennis G. Lyons, Stuart E. Seigel, Kent A. Yalowitz, Arnold & Porter, New York City, for Holywell.
Herbert Stettin, P.A., Vance E. Salter, Coll, Davidson, Carter, Smith, Salter & Barkett, P.A., Miami, Fla., for plaintiff-appellee.
Barbara E. Vicevich, Shutts & Bowen, Miami, Fla., for intervenor.
Before HATCHETT and COX, Circuit Judges, and HENDERSON, Senior Circuit Judge.
United States Court of Appeals, Eleventh Circuit.
These cases are remanded to the district court for further proceedings in conformity with the United States Supreme Court's opinion. Holywell Corporation et al v. Smith, et al., 503 U.S. ___, 112 S.Ct. 1021, 117 L.Ed.2d 196 (1992).