Opinion
No. 89-5862.
July 8, 1992.
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.
Appeals from the United States District Court for the Southern District of Florida; James W. Kehoe, Judge.
REMAND FROM THE SUPREME COURT OF THE UNITED STATESBefore HATCHETT and COX, Circuit Judges, and HENDERSON, Senior Circuit Judge.
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).
REMANDED.