Legal Opinion

Savannah Shoals, LLC v. Commissioner of Internal Revenue

Court of Appeals for the Eleventh Circuit

Decided July 16, 2026No. 24-12661Published

1Opinion of the Court

USCA11 Case: 24-12661 Document: 54-1 Date Filed: 07/16/2026 Page: 1 of 34 FOR PUBLICATION In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 24-12661 ____________________ SAVANNAH SHOALS, LLC, GREEN CREEK RESOURCES, LLC, TAX MATTERS PARTNER, Petitioners-Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________________ Petition for Review of a Decision of the U.S. Tax Court Agency No. 3412-22 ____________________ USCA11 Case: 24-12661 Document: 54-1 Date Filed: 07/16/2026 Page: 2 of 34 2 Opinion of the Court 24-12661 Before…

2Cases cited23 opinions

  1. Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
  2. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  3. Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
  4. United States v. Richard Junior FrazierCourt of Appeals for the Eleventh Circuit · 2004
  5. Olson v. United StatesSupreme Court of the United States · 1934

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