Lawrence D. Smelley June Morrison Smelley v. United States of America (Internal Revenue Service)
This text of 3 F.3d 389 (Lawrence D. Smelley June Morrison Smelley v. United States of America (Internal Revenue Service)) 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.
Opinion
72 A.F.T.R.2d 93-6232
Lawrence D. SMELLEY; June Morrison Smelley, Plaintiffs-Appellants,
v.
UNITED STATES of America (Internal Revenue Service),
Defendant-Appellee.
No. 92-7036.
United States Court of Appeals,
Eleventh Circuit.
Sept. 30, 1993.
Lindsey M. Davis, Florence, AL, for plaintiffs-appellants.
Jack W. Selden, George C. Batcheler, Birmingham, AL, Gary Allen, Edward T. Perelmuter, Michael L. Paup, U.S. Dept. of Justice, Tax Div., Ann B. Durney, Jonathan A. Wasserman, U.S. Dept. of Justice, Washington, DC, for defendant-appellee.
Appeal from the United States District Court for the Northern District of Alabama (No. CV 92-HM-486-NW), E.B. Halton, Jr., Judge.
Before TJOFLAT, Chief Judge, EDMONDSON, and CARNES, Circuit Judges.
PER CURIAM:
The judgment of the district court is affirmed for the reasons stated in the district court's memorandum opinion which is published at 806 F.Supp 932 (N.D.Ala.1992).
AFFIRMED.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Cite This Page — Counsel Stack
3 F.3d 389, 2 Wage & Hour Cas.2d (BNA) 542, 72 A.F.T.R.2d (RIA) 6232, 1993 U.S. App. LEXIS 24944, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lawrence-d-smelley-june-morrison-smelley-v-united-states-of-america-ca11-1993.