Legal Opinion
Royster v. Commissioner
Court of Appeals for the Eleventh Circuit
Decided July 2, 1987No. Nos. 85-3998, 85-3961 and 85-3990PublishedCited by 2 opinions
1Per curiam
In these consolidated cases, the members of the Royster family appeal from a judgment of the Tax Court, Royster v. Commissioner, T.C. Memo 1985-258, 49 T.C.M. (CCH) 1594, which determined income tax deficiencies for each of these taxpayers. Finding no error in the Tax Court’s decision, we affirm.
The Tax Court determined that income which was derived from various sales of land and reported on the tax returns of John and Dan Royster should be imputed to their father and mother, W.R. and Minnie Royster. Our review of the record satisfies us that the Tax Court’s findings of fact in this regard…
2Cases cited4 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Ronald P. Anselmo and Kay W. Anselmo v. Commissioner, Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Royster v. CommissionerUnited States Tax Court · 1985
3Cited by2 opinions
- Dan Earl Royster and Dale T. Royster v. Commissioner of Internal Revenue, W.R. Royster and Minnie M. Royster v. Commissioner of Internal Revenue, John E. Royster and Faith S. Royster v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1987
- Sundance Ranches, Inc. v. CommissionerUnited States Tax Court · 1988