Legal Opinion

Rockwater, Inc. v. United States

Court of Appeals for the Eleventh Circuit

Decided November 15, 2024No. 23-11893Published

1Opinion of the Court

USCA11 Case: 23-11893 Document: 43-1 Date Filed: 11/15/2024 Page: 1 of 28 [PUBLISH] In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 23-11893 ____________________ ROCKWATER, INC., d.b.a. Peerless Manufacturing Company, Plaintiff-Appellee, versus UNITED STATES OF AMERICA, By and Through Its Agent, The Commissioner of Internal Revenue, Defendant-Appellant. ____________________ Appeal from the United States District Court for the Middle District of Georgia USCA11 Case: 23-11893 Document: 43-1 Date Filed: 11/15/2024 Page: 2 of 28 2 Opinion of the Court…

2Cases cited14 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. David Sapuppo, Theresa Sapuppo v. Allstate Floridian Insurance CompanyCourt of Appeals for the Eleventh Circuit · 2014
  3. Access Now, Inc. v. Southwest Airlines Co.Court of Appeals for the Eleventh Circuit · 2004
  4. Greenbriar, Ltd. v. City Of AlabasterCourt of Appeals for the Eleventh Circuit · 1989
  5. John Richard Marek v. Harry K. SingletaryCourt of Appeals for the Eleventh Circuit · 1995

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