We secured a defense jury verdict on fraud and breach of contract claims based on a letter of intent to enter a written lease. On appeal to the Third Circuit, then Chief Judge Samuel L. Alito, Jr. chaired a three member panel which, after a vigorous oral argument, reversed the trial court’s promissory estoppel finding and entered a defense judgment on all claims. Massaro Limited Partnership, (Part West Two.) v. Baker & Taylor, Inc., (W. D. Pa. Judge Lancaster) affirmed in part, reversed in part 161 Fed. Appx. 185, 2005 WL 3449066 (3rd Cir. Dec. 15, 2005).