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U.S. Court of Appeals for the Eleventh Circuit, 1988

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

John L. Connell and Ketna S. Connell v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Eleventh Circuit · Decided April 12, 1988
842 F.2d 285; 61 A.F.T.R.2d (RIA) 1095; 1988 U.S. App. LEXIS 4534 (Federal Reporter, Second Series)

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

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:

1

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).

2

AFFIRMED.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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