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  • Lawrence D. Smelley June Morrison Smelley v. United States of America (Internal Revenue Service), 3 F.3d 389, 11th Cir. (1993)

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    This document is a court case summary from the United States Court of Appeals, Eleventh Circuit. It affirms the judgment of the district court in a case between Lawrence and June Smelley versus the United States (Internal Revenue Service). The Eleventh Circuit affirms the district court's ruling for the reasons outlined in the lower court's published memorandum opinion.

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    Filed: 1993-09-30 Precedential Status: Precedential Citations: 3 F.3d 389 Docket: 92-7036

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    This document is a court case summary from the United States Court of Appeals, Eleventh Circuit. It affirms the judgment of the district court in a case between Lawrence and June Smelley versus the United States (Internal Revenue Service). The Eleventh Circuit affirms the district court's ruling for the reasons outlined in the lower court's published memorandum opinion.

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    3 views1 page

    Lawrence D. Smelley June Morrison Smelley v. United States of America (Internal Revenue Service), 3 F.3d 389, 11th Cir. (1993)

    Uploaded by

    Scribd Government Docs
    This document is a court case summary from the United States Court of Appeals, Eleventh Circuit. It affirms the judgment of the district court in a case between Lawrence and June Smelley versus the United States (Internal Revenue Service). The Eleventh Circuit affirms the district court's ruling for the reasons outlined in the lower court's published memorandum opinion.

    Copyright:

    Public Domain
    Download as PDF or read online from Scribd
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    of 1

    3 F.

    3d 389
    72 A.F.T.R.2d 93-6232

    Lawrence D. SMELLEY; June Morrison Smelley, PlaintiffsAppellants,


    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.

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