Legal Opinion

Independent Insurance Agents of Huntsville, Inc. v. Commissioner of Internal Revenue

Court of Appeals for the Eleventh Circuit

Decided August 20, 1993No. 92-6494Published

1Opinion of the Court

998 F.2d 898

72 A.F.T.R.2d 93-5678, 93-2 USTC P 50,466

INDEPENDENT INSURANCE AGENTS OF HUNTSVILLE, INC., Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 92-6494.

United States Court of Appeals,

Eleventh Circuit.

Aug. 20, 1993.

H. Harold Stephens, John R. Wynh, Huntsville, AL, petitioner-appellant.

Gary Allen, Tax Div., Annette M. Wietecha, Teresa T. Milton, Gilbert S. Rothenberg, Dept. of Justice, Washington, DC, for respondent-appellee.

Appeal from a Decision of the United States Tax Court.

Before BLACK and CARNES, Circuit Judges, and RONEY, Senior Circuit Judge.

BLACK,…

Also in this document: Dissent.

2Cases cited12 opinions

  1. Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
  2. United States v. American Bar EndowmentSupreme Court of the United States · 1986
  3. Muck v. United StatesCourt of Appeals for the Tenth Circuit · 1993
  4. United States v. American College of PhysiciansSupreme Court of the United States · 1986
  5. Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968

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