Sutton v. C.I.R

Full title: WILLIAM F. SUTTON AND HELEN C. SUTTON, PETITIONERS-APPELLANTS, v…

Court: United States Court of Appeals, Eleventh Circuit

Date published: Apr 16, 1986

788 F.2d 695 (11th Cir. 1986)

Opinion

Nos. 85-3693, 85-3695, 85-3696, 85-3697 and 85-3698.

April 16, 1986.

B. Gray Gibbs, St. Petersburg, Fla., Ronald G. Hock, Hill, Hill Dickenson, Tampa, Fla., for petitioners-appellants.

Marlene Gross, Acting Director, Tax Litigation, Glenn L. Archer, Jr., Ass't Atty. Gen., Michael L. Paup, Chief, Roger M. Olsen, Acting Ass't Atty. Gen., Ann B. Durney, David M. Moore, U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, D.C., for respondent-appellee.

Appeals from the Decision of the United States Tax Court.

Before GODBOLD, Chief Judge, TJOFLAT, Circuit Judge, and TUTTLE, Senior Circuit Judge.

PER CURIAM:

The judgment of the tax court in these cases is AFFIRMED on the basis of the opinion of the tax court, 84 T.C. 210 (1985).