John L. Connell and Ketna S. Connell v. Commissioner of Internal Revenue

Eleventh Circuit

John L. Connell and Ketna S. Connell v. Commissioner of Internal Revenue

842 F.2d 285, 61 A.F.T.R.2d (RIA) 1095, 1988 U.S. App. LEXIS 4534

CourtCourt of Appeals for the Eleventh Circuit

DecidedApril 12, 1988

Docket87-3083

StatusPublished

This text of 842 F.2d 285 (John L. Connell and Ketna S. Connell v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eleventh Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

John L. Connell and Ketna S. Connell v. Commissioner of Internal Revenue, 842 F.2d 285, 61 A.F.T.R.2d (RIA) 1095, 1988 U.S. App. LEXIS 4534 (11th Cir. 1988).

Pincite

Opinion

842 F.2d 285

61 A.F.T.R.2d 88-1095, 88-1 USTC P 9280

John L. CONNELL and Ketna S. Connell, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 87-3083.

United States Court of Appeals,
Eleventh Circuit.

April 12, 1988.

E. Gary Work, Jr., Levin, Warfield, Middlebrooks, Mabie, Thomas Mayes & Mitchell, PA, Pensacola, Fla., for petitioners.

Michael L. Paup, Chief, U.S. Dept. of Justice, Roger M. Olsen, Asst. Atty. Gen., Appellate Section, Tax Div., Patricia M. Bowman, Robert A. Bernstein, Washington, D.C., for respondent.

Appeal from a Decision of the United States Tax Court.

Before TJOFLAT and KRAVITCH, Circuit Judges, and TUTTLE, Senior Circuit Judge.

PER CURIAM:

We affirm the judgment of the tax court, adopting the rationale of its opinion. See Connell v. Commissioner, 51 T.C.M. (CCH) 1657 (1984).

AFFIRMED.

Free access — add to your briefcase to read the full text and ask questions with AI