Eastwood Mall, Inc., Tax Matters Partner of Meadowbrook Mallcompany, an Ohio Limited Partnership, Plaintiff-appellant, v. United States of America, Defendant-appellee, 59 F.3d 170 (6th Cir. 1995)

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US Court of Appeals for the Sixth Circuit - 59 F.3d 170 (6th Cir. 1995) June 5, 1995

Before: KEITH and DAUGHTREY, Circuit Judges, and JOINER, District Judge.* 


We remanded this tax case to the district court for the entry of findings of fact and conclusions of law, as required by Fed. R. Civ. P. 52(a) in trials involving the use of an advisory jury. Eastwood Mall, Inc. v. United States, No. 93-3757, 1994 U.S. Ap. LEXIS 33713 (6th Cir. Nov. 14, 1994) (per curiam). We now have before us the district court's meticulously detailed findings of fact, which are fully supported by the evidence in the record and fully in accord with the advisory verdict in favor of the government. We also have the court's carefully crafted conclusions of law, which appear in all respects to be accurate and controlling in this case.

We adopt the district court's findings and conclusions, in lieu of filing a separate opinion of our own, based on our conclusion that no jurisprudential value would be served thereby, and we AFFIRM the judgment of the district court entered in favor of the defendant, the United States of America.


The Honorable Charles W. Joiner, United States District Judge for the Eastern District of Michigan, sitting by designation