Court of Appeals for the Eleventh Circuit
Filed: Jul. 16, 1985
Citations: 765 F.2d 1051
765 F.2d 1051 56 A.F.T.R.2d (RIA) 85-5559 , 54 USLW 2079, 85-2 USTC P 9551 Charles SERIANNI, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Josephine M. SERIANNI, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 84-5093. United States Court of Appeals, Eleventh Circuit. July 16, 1985. Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Michael L. Paup, Chief, Appellate Section, Tax Div., Ann Belanger Durney, ..