ROYSTER v. C.I.R.

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

820 F.2d 1156 (1987)

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.

United States Court of Appeals, Eleventh Circuit.

July 2, 1987.


Attorney(s) appearing for the Case

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

Glenn L. Archer, Jr., Asst. Atty. Gen., U.S. Dept. of Justice, Michael L. Paup, Chief Appellate Section, Roger M. Olsen, Acting Tax Div., Asst. Atty. Gen., William S. Estabrook, Washington, D.C., Mary F. Clark, Fred T. Goldberg, Jr., Chief Counsel, Marlene Gross, I.R.S., Washington, D.C., for respondent-appellee.

Before GODBOLD and ANDERSON, Circuit Judges, and SWYGERT, Senior Circuit Judge.


PER CURIAM:

In these consolidated cases, the members of the Royster family appeal from a judgment of the Tax Court, Royster v. Commissioner, T.C. Memo. 1985-258, 49 T.C.M. (CCH) 1594, which determined income tax deficiencies for each of these taxpayers. Finding no error in the Tax Court's decision, we affirm.

The Tax Court determined that income which was derived from various sales...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases