Ralph D. Harris and Joan F. Harris, Plaintiffs-appellees, v. United States of America, Defendant-appellant

United States Court of Appeals, Eleventh Circuit. - 943 F.2d 38

Sept. 10, 1991

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 amicus Wm. & Vivian De La Mater, et al.

Appeal from the United States District Court for the Southern District of Georgia; Bowen, District Judge.

Before KRAVITCH, Circuit Judge, and CLARK, Senior Circuit Judge.*

PER CURIAM:

1

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).