Case Name: Lawrence D. SMELLEY; June Morrison Smelley, Plaintiffs-Appellants, v. UNITED STATES of America (Internal Revenue Service), Defendant-Appellee
Court: United States Court of Appeals for the Eleventh Circuit
Jurisdiction: United States
Decision Date: 1993-09-30
Citations: 3 F.3d 389
Docket Number: No. 92-7036
Parties: Lawrence D. SMELLEY; June Morrison Smelley, Plaintiffs-Appellants, v. UNITED STATES of America (Internal Revenue Service), Defendant-Appellee.
Judges: Before TJOFLAT, Chief Judge, EDMONDSON, and CARNES, Circuit Judges.
Reporter: Federal Reporter 3d Series
Volume: 3
Pages: 389–390

Head Matter:
Lawrence D. SMELLEY; June Morrison Smelley, Plaintiffs-Appellants, v. UNITED STATES of America (Internal Revenue Service), Defendant-Appellee.
No. 92-7036.
United States Court of Appeals, Eleventh Circuit.
Sept. 30, 1993.
Lindsey M. Davis, Florence, AL, for plaintiffs-appellants.
Jack W. Selden, George C. Batcheler, Birmingham, AL, Gary Allen, Edward T. Perel-muter, Michael L. Paup, U.S. Dept, of Justice, Tax Div., Ann B. Durney, Jonathan A. Wasserman, U.S. Dept, of Justice, Washington, DC, for defendant-appellee.
Before TJOFLAT, Chief Judge, EDMONDSON, and CARNES, Circuit Judges.

Opinion:
PER CURIAM:
The judgment of the district court is affirmed for the reasons stated in the district court's memorandum opinion which is published at 806 F.Supp 932 (N.D.Ala.1992).
AFFIRMED.