Court of Appeals for the Third Circuit June 13, 1978, No. 77-2216 (Riverside Memorial Mausoleum, Inc. v. Umet Trust)

OPINION OF THE COURT

WEIS, Circuit Judge.

This appeal presents two unrelated issues. The first is whether a real estate invest*64ment trust (REIT) may be treated as a Corporation for diversity jurisdictional purposes. We echo the district judge’s answer of no.