Robert Berkowitz v. US, No. 09-2328 (4th Cir. 2014)
Annotate this CaseThis opinion or order relates to an opinion or order originally issued on October 25, 2010.
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Filed: June 2, 2014 UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 09-2328 (8:09-cv-00651-HMH-BHH) ROBERT ALAN BERKOWITZ, Petitioner - Appellant, v. UNITED STATES OF AMERICA; NATIONAL TECHNOLOGY LEASING CORPORATION; CARECREDIT, INCORPORATED GE MONEY COMPANY; ELAVON, INCORPORATED; CHASE PAYMENTECH; FIRST DATA MERCHANT SERVICES CORPORATION; HPSC, INCORPORATED - GE HEALTHCARE FINANCIAL SERVICES; GREAT AMERICAN LEASING CORPORATION; DF SERVICES, LLC, Respondents Appellees, and PATTERSON DENTAL SUPPLY, INCORPORATED; WACHOVIA BANK, N.A.; BANK OF ANDERSON, NA; CITY OF ANDERSON; BLUE CROSS & BLUE SHIELD OF SOUTH CAROLINA; DELTA DENTAL PLAN OF MISSOURI; CIGNA HEALTHCARE BENEFITS, INCORPORATED; CIGNA CORPORATION; METROPOLITAN LIFE INSURANCE COMPANY; BARTON R. BRIGHT, III, a/k/a Chip; NATIONAL PROCESSING COMPANY; GLOBAL PAYMENTS, INCORPORATED; BANK OF AMERICA; FIFTH THIRD BANK OPERATIONS; LEGAL ENTRY MD IMOC2Q, Respondents. O R D E R The Court amends its opinion filed October 25, 2010, as follows: On the cover sheet, the case caption is amended to correctly identify Respondents-Appellees and Respondents. For the Court By Direction /s/ Patricia S. Connor Clerk 2 UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 09-2328 ROBERT ALAN BERKOWITZ, Petitioner - Appellant, v. UNITED STATES OF AMERICA; NATIONAL TECHNOLOGY LEASING CORPORATION; CARECREDIT, INCORPORATED GE MONEY COMPANY; ELAVON, INCORPORATED; CHASE PAYMENTECH; FIRST DATA MERCHANT SERVICES CORPORATION; HPSC, INCORPORATED - GE HEALTHCARE FINANCIAL SERVICES; GREAT AMERICAN LEASING CORPORATION; DF SERVICES, LLC, Respondents Appellees, and PATTERSON DENTAL SUPPLY, INCORPORATED; WACHOVIA BANK, N.A.; BANK OF ANDERSON, NA; CITY OF ANDERSON; BLUE CROSS & BLUE SHIELD OF SOUTH CAROLINA; DELTA DENTAL PLAN OF MISSOURI; CIGNA HEALTHCARE BENEFITS, INCORPORATED; CIGNA CORPORATION; METROPOLITAN LIFE INSURANCE COMPANY; BARTON R. BRIGHT, III, a/k/a Chip; NATIONAL PROCESSING COMPANY; GLOBAL PAYMENTS, INCORPORATED; BANK OF AMERICA; FIFTH THIRD BANK OPERATIONS; LEGAL ENTRY MD IMOC2Q, Respondents. Appeal from the United States District Court for the District of South Carolina, at Anderson. Henry M. Herlong, Jr., Senior District Judge. (8:09-cv-00651-HMH-BHH) Submitted: October 19, 2010 Decided: October 25, 2010 Before DUNCAN, KEENAN, and WYNN, Circuit Judges. Dismissed by unpublished per curiam opinion. Robert Alan Berkowitz, Appellant Pro Se. George John Conits, Assistant United States Attorney, Greenville, South Carolina; Laurie Allyn Snyder, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees. Unpublished opinions are not binding precedent in this circuit. 2 PER CURIAM: Robert Alan Berkowitz seeks to appeal the district court s order denying in part and granting in part the United States motion to dismiss some, but not all, of the respondents in his petition to quash summonses issued by Revenue Service upon third-party record-keepers. the Internal This court may exercise jurisdiction only over final orders, 28 U.S.C. § 1291 (2006), and certain interlocutory and collateral orders, 28 U.S.C. § 1292 (2006); Fed. R. Civ. P. 54(b); Cohen v. Beneficial Indus. Loan Berkowitz Corp., seeks to 337 U.S. appeal 541, is 545-46 neither a (1949). final appealable interlocutory or collateral order. dismiss the appeal for lack of jurisdiction. oral argument adequately because presented in the the facts and materials legal before The order order nor an Accordingly, we We dispense with contentions the court are and argument would not aid the decisional process. DISMISSED 3
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