here - Fuerst Ittleman David & Joseph, PL
here - Fuerst Ittleman David & Joseph, PL here - Fuerst Ittleman David & Joseph, PL
Case: 11-1612 Document: 003110561288 Page: 42 Date Filed: 06/13/2011 CERTIFICATE OF BAR MEMBERSHIP The undersigned counsel hereby certifies that he is a member of the bar of the United States Courts of Appeals for the Third Circuit. _________________________ Joseph A. DiRuzzo, III, Esq., CPA CERTIFICATE OF COMPLIANCE RE: WORD COUNT Pursuant to Fed.R.App.P. 32(a)(7)(C)(i) counsel certifies that this brief is in compliance with the 14,000 typed- volume limitation of Rule 32(a)(7)(B)(i). The instant brief is 8,075 words in length. _________________________ Joseph A. DiRuzzo, III, Esq., CPA CERTIFICATE OF COMPLIANCE RE: E-BRIEF Counsel hereby certifies that the text of the E-Brief and the text of the hardcopy briefs are identical. _________________________ Joseph A. DiRuzzo, III, Esq., CPA CERTIFICATE OF COMPLIANCE RE: VIRUS CHECK Counsel also certifies that he has performed a virus scan on the E-Brief using Symantec Anti-virus software. _________________________ Joseph A. DiRuzzo, III, Esq., CPA FUERST ITTLEMAN, PL 1001 BRICKELL BAY DRIVE, 32 ND FLOOR, MIAMI, FL 33131 • T: 305.350.5690 • F: 305.371.8989 • WWW.FUERSTLAW.COM 34 | P a g e
Case: 11-1612 Document: 003110561288 Page: 43 Date Filed: 06/13/2011 CERTIFICATE OF SERVICE I hereby certify that on the 13th day of June, 2011, I caused: 1. Pursuant to L.A.R. Misc. 113.14, an electronic original copy of the brief and appendix (volumes I and II) to be filed via ECF. 2. Ten paper copies of the brief and volume I of the appendix and four paper copies of the volume II of the appendix will be sent via Federal Express to the Clerk, United States Court of Appeals for the Third Circuit, 601 Market Street, Philadelphia, PA, 19106 within five days pursuant to L.A.R. 31.1 and L.A.R.Misc. 113.1(b). 3. An electronic copy to John Schumann, Esq., U.S. Dept. of Justice, Tax Division, Appellate Section, pursuant to Fed. R. App. P. 25(c)(1)(D), Local Appellate Rule 25.1(b), and L.A.R. Miscellaneous Rules 113.2(c) and 113.4(a). A courtesy paper copy of the brief and both volumes of the appendix will be mailed to the above address. _________________________ Joseph A. DiRuzzo, III, Esq., CPA FUERST ITTLEMAN, PL 1001 BRICKELL BAY DRIVE, 32 ND FLOOR, MIAMI, FL 33131 • T: 305.350.5690 • F: 305.371.8989 • WWW.FUERSTLAW.COM 35 | P a g e
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Case: 11-1612 Document: 003110561288 Page: 42 Date Filed: 06/13/2011<br />
CERTIFICATE OF BAR MEMBERSHIP<br />
The undersigned counsel <strong>here</strong>by certifies that he is a member of the bar of<br />
the United States Courts of Appeals for the Third Circuit.<br />
_________________________<br />
<strong>Joseph</strong> A. DiRuzzo, III, Esq., CPA<br />
CERTIFICATE OF COM<strong>PL</strong>IANCE RE: WORD COUNT<br />
Pursuant to Fed.R.App.P. 32(a)(7)(C)(i) counsel certifies that this brief is in<br />
compliance with the 14,000 typed- volume limitation of Rule 32(a)(7)(B)(i). The<br />
instant brief is 8,075 words in length.<br />
_________________________<br />
<strong>Joseph</strong> A. DiRuzzo, III, Esq., CPA<br />
CERTIFICATE OF COM<strong>PL</strong>IANCE RE: E-BRIEF<br />
Counsel <strong>here</strong>by certifies that the text of the E-Brief and the text of the hardcopy<br />
briefs are identical.<br />
_________________________<br />
<strong>Joseph</strong> A. DiRuzzo, III, Esq., CPA<br />
CERTIFICATE OF COM<strong>PL</strong>IANCE RE: VIRUS CHECK<br />
Counsel also certifies that he has performed a virus scan on the E-Brief<br />
using Symantec Anti-virus software.<br />
_________________________<br />
<strong>Joseph</strong> A. DiRuzzo, III, Esq., CPA<br />
FUERST ITTLEMAN, <strong>PL</strong><br />
1001 BRICKELL BAY DRIVE, 32 ND FLOOR, MIAMI, FL 33131 • T: 305.350.5690 • F: 305.371.8989 • WWW.FUERSTLAW.COM<br />
34 | P a g e
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