Legal Opinion

C.D. Hunt, Jr. v. Commissioner of Internal Revenue, Jackie Robinson Carolyn K. Robinson v. Commissioner of Internal Revenue, Christine M. Powell v. Commissioner of Internal Revenue, Larry T. Suitt Gwendolyn C. Suitt v. Commissioner of Internal Revenue, Wilbert Joseph Hamilton Geneva A. Hamilton v. Commissioner of Internal Revenue, Alfonzo Hamilton, Jr. Beatrice G. Hamilton v. Commissioner of Internal Revenue, David Reid, III Gloria J. Reid v. Commissioner of Internal Revenue, Lee Johnson, Jr. Veronica B. Johnson v. Commissioner of Internal Revenue, Ronald Eric Johnson Rosetta B. Johnson v. Commissioner of Internal Revenue, Exter G. Gilmore, Jr. Olivia G. Gilmore v. Commissioner of Internal Revenue, Ronald Daye Bobbie Daye v. Commissioner of Internal Revenue, Ronald Daye Bobbie Daye v. Commissioner of Internal Revenue, Thelma B. Brown v. Commissioner of Internal Revenue

Court of Appeals for the Fourth Circuit

Decided August 5, 1991No. 90-1022PublishedCited by 3 opinions

1Opinion of the Court

938 F.2d 466

68 A.F.T.R.2d 91-5152, 91-2 USTC P 50,337

C.D. HUNT, Jr., Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Jackie ROBINSON; Carolyn K. Robinson, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Christine M. POWELL, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Larry T. SUITT; Gwendolyn C. Suitt, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Wilbert Joseph HAMILTON; Geneva A. Hamilton, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

2Cases cited13 opinions

  1. Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
  2. Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
  3. Rose v. CommissionerUnited States Tax Court · 1987
  4. Rice's Toyota World, Inc. v. CommissionerUnited States Tax Court · 1983
  5. James L. Rose and Judy S. Rose v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989

8 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Twin City Fire Insurance Company v. Country Mutual Insurance CompanyCourt of Appeals for the Seventh Circuit · 1994
  2. Guy R. Baxter v. Commissioner of IRSCourt of Appeals for the Fourth Circuit · 2018
  3. Georgetowne Sound v. United StatesDistrict Court, D. Maryland · 1993

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