Cottage Savings Association v. Commissioner of Internal Revenue

Sixth Circuit

Cottage Savings Association v. Commissioner of Internal Revenue

934 F.2d 739, 68 A.F.T.R.2d (RIA) 5137, 1991 U.S. App. LEXIS 12085

Procedural entryThis page is a short order in Cottage Savings Association v. Commissioner of Internal Revenue. Read the opinion of the Court — 890 F.2d 848 →

Court of Appeals for the Sixth Circuit·Decided June 10, 1991·No. 89-1036·Published

Opinion

ORDER

Before NORRIS, Circuit Judge, and LIVELY and WELLFORD, Senior Circuit Judges.

In an opinion and judgment in this case filed December 4, 1989, this court reversed the decision of the United States Tax Court. Cottage Savings Association v. Commissioner, 890 F.2d 848 (6th Cir.1989). The Supreme Court granted certiorari, 498 U.S. -, 111 S.Ct. 40, 112 L.Ed.2d 17 (1990). On April 17, 1990, the Supreme Court issued an opinion and judgment reversing the judgment of this court and remanding the case for further proceedings consistent with its opinion. — U.S.-, 111 S.Ct. 1503, 113 L.Ed.2d 589.

In accordance with the mandate of the Supreme Court, the previous judgment of this court reversing the decision of the Tax Court is withdrawn, and judgment is entered affirming the decision of the Tax Court.

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ORDER

Before NORRIS, Circuit Judge, and LIVELY and WELLFORD, Senior Circuit Judges.

In an opinion and judgment in this case filed December 4, 1989, this court reversed the decision of the United States Tax Court. Cottage Savings Association v. Commissioner, 890 F.2d 848 (6th Cir.1989). The Supreme Court granted certiorari, 498 U.S. -, 111 S.Ct. 40, 112 L.Ed.2d 17 (1990). On April 17, 1990, the Supreme Court issued an opinion and judgment reversing the judgment of this court and remanding the case for further proceedings consistent with its opinion. — U.S.-, 111 S.Ct. 1503, 113 L.Ed.2d 589.

In accordance with the mandate of the Supreme Court, the previous judgment of this court reversing the decision of the Tax Court is withdrawn, and judgment is entered affirming the decision of the Tax Court.

Cottage Savings Association v. Commissioner of Internal Revenue, 934 F.2d 739, 68 A.F.T.R.2d (RIA) 5137, 1991 U.S. App. LEXIS 12085 (6th Cir. 1991).

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