Legal Opinion

Green Rock LLC v. Internal Revenue Service

Court of Appeals for the Eleventh Circuit

Decided June 4, 2024No. 23-11041Published

1Opinion of the Court

USCA11 Case: 23-11041 Document: 38-1 Date Filed: 06/04/2024 Page: 1 of 20 [PUBLISH] In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 23-11041 ____________________ GREEN ROCK LLC, Plaintiff-Appellee, versus INTERNAL REVENUE SERVICE, U.S. DEPARTMENT OF TREASURY, UNITED STATES OF AMERICA, Defendants-Appellants. ____________________ Appeal from the United States District Court for the Northern District of Alabama D.C. Docket No. 2:21-cv-01320-ACA USCA11 Case: 23-11041 Document: 38-1 Date Filed: 06/04/2024 Page: 2 of 20 2 Opinion of the Court 23-11041…

2Cases cited14 opinions

  1. Chrysler Corp. v. BrownSupreme Court of the United States · 1979
  2. Pereira v. SessionsSupreme Court of the United States · 2018
  3. Dorsey v. United StatesSupreme Court of the United States · 2012
  4. Posadas v. National City BankSupreme Court of the United States · 1936
  5. Marcello v. BondsSupreme Court of the United States · 1955

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