In re: Harvey Birdman, et al, et al
| In re: HARVEY BIRDMAN, DIANE BIRDMAN, HERBERT HIRSCH and BONITA HIRSCH |
| BARCLAY ASSOCIATES INC and KINGSBRIDGE ASSOCIATES INC |
| GOVERNOR, BUREAU OF INTERNAL REVENUE and UNITED STATES OF AMERICA |
| CURTIS V. GOMEZ |
| 11-1462 |
| February 22, 2011 |
| U.S. Court of Appeals, Third Circuit |
| Other |
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