In re: Cm Holdings, Inc. v. CM HOLDINGS, INC. CM Holdings, Inc

PRECEDENTIAL
Filed August 29, 2002
UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
No. 00-3875
IN RE: CM HOLDINGS, INC.; CAMELOT MUSIC, INC.;
G.M.G. ADVERTISING AND GRAPEVINE RECORDS
AND TAPES, INC.,
Debtors
INTERNAL REVENUE SERVICE
v.
CM HOLDINGS, INC.
CM Holdings, Inc.,
Appellant
Appeal from the United States District Court
for the District of Delaware
(D.C. Civil Action No. 97-cv-00695)
District Judge: Honorable Murray M. Schwartz
Argued October 30, 2001
Before: SLOVITER, NYGAARD and AMBRO, Circuit Judges
(Opinion filed: August 16, 2002)
ORDER AMENDING OPINION
The slip opinion in the above case is hereby amended as
follows:
1. On page 9, in the first full paragraph, following the
ACM citation, insert "quoting" after the"(" and
before "Lerman", and insert a comma after
"Lerman", so that the full citation reads "(quoting
Lerman, 939 F.2d at 45)."
2. Insert a ";" after the citation edited above, followed
by the insertion "see Winn-Dixie Stores, Inc. v.
Commissioner, 113 T.C. 254, 278 (1999), aff’d 254
F.3d 1313 (11th Cir. 2001)."
3. On page 9, under the heading "A. Economic
Substance", following the first full sentence, after
the ACM citation, insert the citation "; Winn-Dixie
Stores, Inc. v. Commissioner, 254 F.3d 1313, 1316
(11th Cir. 2001)."

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4. On page 9, under the heading "A. Economic
Substance", after the phrase "the latter analysis
remains important.", delete the words "ACM
Partnership, 157 F.3d" and replace with " Id.", thus
reading "Id. at 248 n.31".
5. On page 16, in the second sentence of the first full
paragraph, insert a comma and the word "Inc."
after the word "Stores"; after the parenthetical
"(T.C. 1999)," please insert "aff’d 254 F.3d 1313
(11th Cir. 2001)," taking care to italicize " aff’d" (no
period), and delete T.C. from the year designation,
so that the full citation reads "Winn-Dixie Stores,
Inc. v. Commissioner, 113 T.C. 254 (1999), aff’d
254 F.3d 1313 (11th Cir. 2001)."
By the Court,
/s/ Thomas L. Ambro
Circuit Judge
Dated: 29 August 2002
A True Copy:
Teste:
Clerk of the United States Court of Appeals
for the Third Circuit
2

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