Court of Appeals for the Eleventh Circuit September 30, 1993, 92-7036 (Lawrence D. Smelley June Morrison Smelley v. United States of America (Internal Revenue Service))

3 F.3d 389 72 A.F.T.R.2d 93-6232 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.