MEMORANDUM TO ALL PARTIES LISTED BELOW: DATE: January 15, 1998 NO. 95-3649 US v. COOPER The attached page should be substituted with the one sent in the above opinion. The word “not” has been removed from the second line after the seventh word.

Thank you.

Nancy Gilman, Published Opinions Clerk (404) 335-6151

c: Lexis Nexis Tax Analysts Associated Press Atlanta Constitution Georgia Law Letter Bureau of National Affairs Commerce Clearing House Mathew Bender Georgetown University Law Center Judicial & Administrative Research Associates