Ralph D. Harris & Joan F. Harris v. United States, 943 F.2d 38 (11th Cir. 1991). · Go Syfert
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Ralph D. Harris & Joan F. Harris v. United States, 943 F.2d 38 (11th Cir. 1991). Cases Citing This Book View Copy Cite
4 citation events across 2 distinct courts.
Strongest positive: Wall v. Commissioner (tax, 1991-12-10)
Top citers, strongest first. 1 distinct citer. How cited ↗
discussed Cited as authority (rule) Wall v. Commissioner
Tax Ct. · 1991 · confidence medium
The Eighth Circuit has recently held that "property is in a 'state of readiness and availability for a specifically assigned function' only if it is productive on a fairly consistent basis." United States v. Tierney , 947 F.2d 854 , 68 A.F.T.R.2d (RIA) 5742 at 5751, 91-2 U.S. Tax Cas.
Retrieving the full opinion text from the archive…
Ralph D. HARRIS and Joan F. Harris, Plaintiffs-Appellees,
v.
UNITED STATES of America, Defendant-Appellant
84-8424.
Court of Appeals for the Eleventh Circuit.
Sep 10, 1991.
943 F.2d 38
Lawrence Sherlock, Tax Div., Gary Allen, Chief, Appellate Section, Dept, of Justice, Glenn L. Archer, Jr., Asst. Atty. Gen., David English Carmack, Washington, D.C., for defendant-appellant., David J. Kiyonaga, Jacksonville, Fla., Andrew C. Barnard, Miami, Fla., Darrell F. Brown, Little Rock, Ark., for plaintiffs-appellees., Dwight A. McKabney, Miami, Fla., Allan I. Mendelsohn, Washington, D.C., for ami-cus Wm. & Vivian De La Mater, et al.
Kravitch, Clark.
Cited by 1 opinion  |  Published

ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES

Before KRAVITCH, Circuit Judge, and CLARK, Senior Circuit Judge. * PER CURIAM:

Pursuant to the judgment of the Supreme Court of the United States, dated November 17, 1986, 479 U.S. 957, 107 S.Ct. 450, 93 L.Ed.2d 398, vacating the judgment of this court, 768 F.2d 1240 (1985), and remanding this case, we REMAND the case to the district court for further consideration in light of O’Connor v. United States, 479 U.S. 27, 107 S.Ct. 347, 93 L.Ed.2d 206 (1986).