John L. Connell and Ketna S. Connell, Petitioners, v. Commissioner of Internal Revenue, Respondent., 842 F.2d 285 (11th Cir. 1988)

Federal Circuits, 11th Cir. (April 12, 1988)

Docket number: 87-3083


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U.S. Court of Appeals for the 11th Cir. - William B. Larkin; Louise Seals, as Personal Representative of Spurgeon Seals, Deceased; Lillie Lofton, as Personal Representative of Edward Lofton, Deceased; Jesse B. Terry, on Behalf of Himself and Others Similarly Situated, Plaintiffs-Appellants, v. Pullman-Standard Division, Pullman, Inc., a Corporation, Defendant- Appellee. Louis Swint and Willie James Johnson, on Behalf of Themselves and Others Similarly Situated; Clyde Humphrey, Plaintiffs-Appellants, v. Pullman-Standard, Bessemer, Alabama; United Steelworkers of America Local 1466; and United Steelworkers of America, Afl-Cio, International Association of Machinists, Defendants-Appellees. Louis Swint, and Willie James Johnson, on Behalf of Themselves and Others Similarly Situated; Clyde Humphrey, Plaintiffs-Appellees, v. Pullman-Standard, Bessemer, Alabama, Defendant-Appellant, United Steelworkers of America Local 1466; and United Steelworkers of America, Afl-Cio, International Association of Machinists, ..., 854 F.2d 1549 (11th Cir. 1988) as Personal Representative of Spurgeon Seals, Deceased; Lillie Lofton, as Personal Representative of Edward Lofton, Deceased; Jesse B. Terry, on Behalf of Himself and Others Similarly Situated, Plaintiffs-Appellants, v. Pullman-Standard Division, Pullman, Inc., a Corporation, Defendant- Appellee. Louis Swint and Willie James Johnson, on Behalf of Themselves and Others Similarly Situated; Clyde Humphrey, Plaintiffs-Appellants, v. Pullman-Standard, Bessemer, Alabama; United Steelworkers of America Local 1466; and United Steelworkers of America, Afl-Cio, International Association of Machinists, Defendants-Appellees. Louis Swint, and Willie James Johnson, on Behalf of Themselves and Others Similarly Situated; Clyde Humphrey, Plaintiffs-Appellees, v. Pullman-Standard, Bessemer, Alabama, Defendant-Appellant, United Steelworkers of America Local 1466; and United Steelworkers of America, Afl-Cio, International Association of Machinists, ...

Text:

E. Gary Work, Jr., Levin, Warfield, Middlebrooks, 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.

Appeal from a Decision of the United States Tax Court.

Before TJOFLAT and KRAVITCH, Circuit Judges, and TUTTLE, Senior Circuit Judge.

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.

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