Legal Opinion
Scott v. United States
Court of Appeals for the Fourth Circuit
Decided May 1, 2003No. 02-1464PublishedCited by 43 opinions
1Opinion of the Court
Affirmed by published opinion. Judge KING wrote the opinion, in which Judge LUTTIG and Judge TRAXLER joined.
OPINION
KING, Circuit Judge:
Four federal taxpayers — a trust and three of its beneficiaries — appeal a district court’s decision that they were not entitled to tax deductions for fees paid to investment advisors. Scott v. United States, 186 F.Supp.2d 664 (E.D.Va.2002), Memorandum Opinion (the “Opinion”). In particular, the taxpayers maintain that a trust’s investment-advice fees should be fully deductible under § 67(e) of the Internal Revenue Code because such fees are incurred as a…
2Cases cited17 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- Williams v. TaylorSupreme Court of the United States · 2000
- Freytag v. CommissionerSupreme Court of the United States · 1991
12 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- United States v. Shawn EngleCourt of Appeals for the Fourth Circuit · 2012
- United States ex rel. Wilson v. Graham County Soil & Water Conservation DistrictCourt of Appeals for the Fourth Circuit · 2008
- Scott v. United StatesCourt of Appeals for the Fourth Circuit · 2003
- United States v. Charles William McHanCourt of Appeals for the Fourth Circuit · 2004
- United States v. Undetermined Amount of U.S. CurrencyCourt of Appeals for the Fourth Circuit · 2004
38 more not listed; retrieve them via the Exa API.