Legal Opinion

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 Revenue

Court of Appeals for the Eleventh Circuit

Decided July 2, 1987No. 85-3998PublishedCited by 2 opinions

1Opinion of the Court

820 F.2d 1156

60 A.F.T.R.2d 87-5255, 87-2 USTC P 9398

Dan Earl ROYSTER and Dale T. Royster, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

W.R. ROYSTER and Minnie M. Royster, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

John E. ROYSTER and Faith S. Royster, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Nos. 85-3998, 85-3961 and 85-3990.

United States Court of Appeals,

Eleventh Circuit.

July 2, 1987.

Joe Warren, Jacksonville, Fla., for petitioners-appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen., U.S.…

2Cases cited5 opinions

  1. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  2. 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
  3. Ronald P. Anselmo and Kay W. Anselmo v. Commissioner, Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
  4. Royster v. CommissionerUnited States Tax Court · 1985
  5. Royster v. CommissionerCourt of Appeals for the Eleventh Circuit · 1987

3Cited by2 opinions

  1. Munford, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1988
  2. Munford, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1988

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