Legal Opinion

Carl L. Gregory v. Commissioner of Internal Revenue

Court of Appeals for the Eleventh Circuit

Decided May 30, 2023No. 22-10707Published

1Opinion of the Court

USCA11 Case: 22-10707 Document: 37-1 Date Filed: 05/30/2023 Page: 1 of 23 [PUBLISH] In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 22-10707 ____________________ CARL L. GREGORY, LEILA GREGORY, Petitioners-Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________________ Petition for Review of a Decision of the U.S. Tax Court Agency No. 10336-18 ____________________ USCA11 Case: 22-10707 Document: 37-1 Date Filed: 05/30/2023 Page: 2 of 23 2 Opinion of the Court 22-10707 Before WILSON, JORDAN, and BRASHER, Circuit Judges.…

2Cases cited27 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. Connecticut National Bank v. GermainSupreme Court of the United States · 1992
  3. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  4. K Mart Corp. v. Cartier, Inc.Supreme Court of the United States · 1988
  5. Public Citizen v. United States Department of JusticeSupreme Court of the United States · 1989

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