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U.S. Court of Appeals for the Eleventh Circuit, 1993

Lawrence D. Smelley June Morrison Smelley v. United States of America (Internal Revenue Service)

Lawrence D. Smelley June Morrison Smelley v. United States of America (Internal Revenue Service)
U.S. Court of Appeals for the Eleventh Circuit · Decided September 30, 1993
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 (Federal Reporter, Third Series)

Lawrence D. Smelley June Morrison Smelley v. United States of America (Internal Revenue Service)

Opinion

3 F.3d 389

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:

1

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).

2

AFFIRMED.

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

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