U.S. Court of Appeals for the Eleventh Circuit, 1991

Ralph D. Harris and Joan F. Harris v. United States

U.S. Court of Appeals for the Eleventh Circuit · Decided September 10, 1991 · Kravitch, Clark

943 F.2d 38; 68 A.F.T.R.2d (RIA) 5742; 1991 U.S. App. LEXIS 21270; 1991 WL 172942 (Federal Reporter, Second Series)

Counsel

Lawrence Sherlock, Tax Div., Gary Allen, Chief, Appellate Section, Dept, of Justice, Glenn L. Archer, Jr., Asst. Atty. Gen., David English Carmack, Washington, D.C., for defendant-appellant., David J. Kiyonaga, Jacksonville, Fla., Andrew C. Barnard, Miami, Fla., Darrell F. Brown, Little Rock, Ark., for plaintiffs-appellees., Dwight A. McKabney, Miami, Fla., Allan I. Mendelsohn, Washington, D.C., for ami-cus Wm. & Vivian De La Mater, et al.

Cases that cite this one

1 later published case cites this decision.

Wall v. Commissioner (United States Tax Court 1991)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES

Before KRAVITCH, Circuit Judge, and CLARK, Senior Circuit Judge. * PER CURIAM:

Pursuant to the judgment of the Supreme Court of the United States, dated November 17, 1986, 479 U.S. 957, 107 S.Ct. 450, 93 L.Ed.2d 398, vacating the judgment of this court, 768 F.2d 1240 (1985), and remanding this case, we REMAND the case to the district court for further consideration in light of O’Connor v. United States, 479 U.S. 27, 107 S.Ct. 347, 93 L.Ed.2d 206 (1986).

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