UNITED STATES OF AMERICA v. ABELARDO ERNEST CRUZ NATIONS BUSINESS CENTER INC NATIONS TAX SERVICES INC RUTH REAL RUTH REAL ASSOCIATES INC

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United States Court of Appeals, Eleventh Circuit.

UNITED STATES OF AMERICA, Plaintiff-Appellant, v. ABELARDO ERNEST CRUZ, NATIONS BUSINESS CENTER, INC., NATIONS TAX SERVICES, INC., RUTH REAL, RUTH REAL & ASSOCIATES, INC., Defendants-Appellees.

No. 09-11418 D.C. Docket No. 07-61003-CV-WJZ

    Decided: July 16, 2010

Before O'CONNOR,* CARNES and ANDERSON, Circuit Judges.

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