Case Name: John L. CONNELL and Ketna S. Connell, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Eleventh Circuit
Jurisdiction: United States
Decision Date: 1988-04-12
Citations: 842 F.2d 285
Docket Number: No. 87-3083
Parties: John L. CONNELL and Ketna S. Connell, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before TJOFLAT and KRAVITCH, Circuit Judges, and TUTTLE, Senior Circuit Judge.
Reporter: Federal Reporter 2d Series
Volume: 842
Pages: 285–285

Head Matter:
John L. CONNELL and Ketna S. Connell, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 87-3083.
United States Court of Appeals, Eleventh Circuit.
April 12, 1988.
E. Gary Work, Jr., Levin, Warfield, Mid-dlebrooks, Mabie, Thomas Mayes & Mitchell, PA, Pensacola, Fla., for petitioners.
Michael L. Paup, Chief, U.S. Dept, of Justice, Roger M. Olsen, Asst. Atty. Gen., Appellate Section, Tax Div., Patricia M. Bowman, Robert A. Bernstein, Washington, D.C., for respondent.
Before TJOFLAT and KRAVITCH, Circuit Judges, and TUTTLE, Senior Circuit Judge.

Opinion:
PER CURIAM:
We affirm the judgment of the tax court, adopting the rationale of its opinion. See Connell v. Commissioner, 51 T.C.M. (CCH) 1657 (1984).
AFFIRMED.