Smelley v. U.S., 92-7036
| Decision Date | 30 September 1993 |
| Docket Number | No. 92-7036,92-7036 |
| Citation | 3 F.3d 389 |
| Parties | -6232 Lawrence D. SMELLEY; June Morrison Smelley, Plaintiffs-Appellants, v. UNITED STATES of America (Internal Revenue Service), Defendant-Appellee. |
| Court | U.S. Court of Appeals — Eleventh Circuit |
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.
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.
To continue reading
Request your trial
-
Estate of Reddert v. US
...with the evidence as well as the burden of persuasion") (citing Helvering v. Taylor, 293 U.S. at 515, 55 S.Ct. at 290-91), aff'd, 3 F.3d 389 (11th Cir.1993). The parties rely on the facts included in the Stipulation and have not offered additional data. C. Reformation Under 26 U.S.C. § 2055......
-
Craft v. US
...vac'd on other grounds, 17 F.3d 395 (9th Cir.1994); Smelley v. United States, 806 F.Supp. 932, 935 (N.D.Ala.1992) aff'd per curiam, 3 F.3d 389 (11th Cir.1993); Givens v. Commissioner of Internal Revenue, 90 T.C. 1145, 1151, 1988 WL 59902 (Tax Ct.1988). According to the United States, the In......
-
Kane v. U.S.
...troopers, regardless of cause, not a workmen's compensation act or in nature of workmen's compensation act), aff'd per curiam, 3 F.3d 389 (11th Cir.1993). compensation act." 26 C.F.R. Sec. 1.104-1 (emphasis added). Thus, it is the statute, not the nature of the injury, that must be analyzed......
-
Merker v. Commissioner
...taxpayer's injury. Smelley v. United States [92-2 USTC ¶ 50,595], 806 F. Supp. 932, 935 (N.D. Ala. 1992), affd. per curiam 3 F.3d 389 (11th Cir. 1993). Thus, if the statute does not qualify, the fact that the taxpayer's injury was in fact work related is irrelevant. Id. Eligibility for disa......