John L. Connell and Ketna S. Connell, Petitioners, v. Commissioner of Internal Revenue, Respondent, 842 F.2d 285 (11th Cir. 1988)

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US Court of Appeals for the Eleventh Circuit - 842 F.2d 285 (11th Cir. 1988) 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:


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).

AFFIRMED.

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