Catherine LaRosa v. Commissioner of Internal Revenue

USCA4 Appeal: 24-2034 Doc: 61 Filed: 05/18/2026 Pg: 1 of 11 PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 24-2034 CATHERINE L. LAROSA, Petitioner – Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent – Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 10164-20) Argued: March 17, 2026 Decided: May 18, 2026 Before RUSHING, HEYTENS, and BERNER, Circuit Judges. Vacated and remanded by published opinion. Judge Heytens wrote the opinion, which Judge Rushing and Judge Berner joined. ARGUED: Andrew Michael Weiner, KOSTELANETZ LLP, Washington, D.C., for…