Legal Opinion
Metzger v. Commissioner of Internal Revenue Service
Court of Appeals for the Fourth Circuit
Decided October 18, 1994No. 93-2112PublishedCited by 2 opinions
1Opinion of the Court
38 F.3d 118
John A. METZGER; Z. Townsend Parks, Jr., Personal
Representatives for the Estate of Albert F.
Metzger, Deceased, Petitioners-Appellees,
v.
COMMISSIONER OF the INTERNAL REVENUE SERVICE, Respondent-Appellant.
No. 93-2112.
United States Court of Appeals,
Fourth Circuit.
Argued April 15, 1994.
Decided Sept. 1, 1994.
Corrected Opinion Filed Oct. 18, 1994.
ARGUED: Thomas J. Clark, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellant. Luther Benjamin Ditch, Parks, Hansen, Ditch & Zaharris, Towson, MD, for appellees. ON BRIEF: Michael L. Paup, Acting Asst. Atty. Gen., Gary R. Allen, Richard…
Also in this document: Dissent.
2Cases cited14 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
- Spiegel v. CommissionerUnited States Tax Court · 1949
9 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Dulany v. TaylorCourt of Special Appeals of Maryland · 1995
- Rosano v. United StatesDistrict Court, E.D. New York · 1999