Legal Opinion

Haas v. Internal Revenue Service

Court of Appeals for the Eleventh Circuit

Decided September 13, 1994No. 93-6381Published

1Opinion of the Court

31 F.3d 1081

74 A.F.T.R.2d 94-6280, 94-2 USTC P 50,496

In re Bernice Elizabeth HAAS; Thomas Milton Haas, Debtors.

Thomas Milton HAAS; Bernice Elizabeth Haas, Plaintiffs-Appellees,

v.

INTERNAL REVENUE SERVICE, Defendant-Appellant,

United States Small Business Administration, Defendant,

Secor Bank, Defendant-Appellee.

No. 93-6381.

United States Court of Appeals,

Eleventh Circuit.

Sept. 13, 1994.

Gary R. Allen, Linda E. Mosakowski, Michael L. Paup, Edward T. Perelmuter, David English Carmack, Tax Div., Dept. of Justice, Washington, DC, for appellant.

Lawrence B. Voit, Silver & Voit, Mobile, AL, for B.E. &…

Also in this document: Concurrence.

2Cases cited43 opinions

  1. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  2. United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
  3. Aquilino v. United StatesSupreme Court of the United States · 1960
  4. United States v. City of New BritainSupreme Court of the United States · 1954
  5. United States v. RodgersSupreme Court of the United States · 1983

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