Us 6th cir.

Before:  SUHRHEINRICH, BATCHELDER, and GIBSON, Circuit Judges.* ON BRIEF: Krista K. Keim, Scott C. Peters, Britton, Smith, Peters & Kalail Co., L.P.A., Cleveland, Ohio, for Appellee. Bonnie...

Before:  BOGGS and GILMAN, Circuit Judges;  QUIST, District Judge.* Michael Terrence Conway (briefed), Michael Terrence Conway Company, Brunswick, OH, for Plaintiff-Appellant. W. Eric Baisden...

Before:  MOORE, COLE, and CLAY, Circuit Judges. ARGUED:  David R. Marshall, Lexington, Kentucky, for Appellant.   Scott J. Beattie, Peddicord, Wharton, Spencer & Hook, Des Moines, Iowa, for...

Before MARTIN, RYAN, and KETHLEDGE, Circuit Judges. ARGUED:John T. McLandrich, Mazanec, Raskin, Ryder & Keller Co., L.P.A., Cleveland, Ohio, for Appellants. Russell Ainsworth, Loevy &...

Before:  KEITH, KENNEDY, and BATCHELDER, Circuit Judges. ARGUED:  Douglas A. Trant, Knoxville, Tennessee, for Appellants.   Brian Galle, Tax Division, Department of Justice, Washington, D.C., for...

Before: COLE and CLAY, Circuit Judges;  QUIST, District Judge.** Richard S. Wayne (briefed), William R. Jacobs (argued), Strauss & Troy, Cincinnati, OH, for Plaintiffs-Appellants. Robert A....

Before:  BOGGS, Chief Judge;  GIBBONS and GRIFFIN, Circuit Judges. ARGUED:  Michael Scott Criss, Office of the Ohio Attorney General, Columbus, Ohio, for Appellant.  Chad A. Readler, Jones Day,...

Before:  DAUGHTREY, SUTTON and McKEAGUE, Circuit Judges. ARGUED:  Ronald E. Kaplovitz, Kaplovitz & Associates, P.C., Sylvan Lake, Michigan, for Petitioner.  Patrick James Glen, United States...

Before:  RYAN, MOORE, and COOK, Circuit Judges. ARGUED:  Thomas R. Morris, Silverman & Morris, West Bloomfield, Michigan, for Appellants.  Robert D. Gordon, Clark Hill, Detroit, Michigan,...

Before MARTIN, SILER and SUTTON, Circuit Judges. ARGUED:  John J. Ricotta, LAW OFFICE, Cleveland, Ohio, for Appellant.  Adam Michael Van Ho, Office of the Ohio Attorney General, Cleveland, Ohio, for...