Legal Opinion
Pfister v. Commissioner, IRS
Court of Appeals for the Fourth Circuit
Decided February 27, 2004No. 02-2288Published
1Opinion of the Court
PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT GAY M. PFISTER, Petitioner-Appellant, v. No. 02-2288 COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 00-1846) Argued: October 28, 2003 Decided: February 27, 2004 Before LUTTIG, WILLIAMS and GREGORY, Circuit Judges. Affirmed by published opinion. Judge Gregory wrote the opinion in which Judge Luttig and Judge Williams joined. COUNSEL ARGUED: Mark Edward Kellogg, BECKER, HADEED, KEL- LOGG & BERRY, P.C., Springfield, Virginia, for Appellant. Karen Deborah Utiger, Tax…
2Cases cited7 opinions
- McCarty v. McCartySupreme Court of the United States · 1981
- Estate of Fred O. Godley, Deceased Fred D. Godley, Administrator Cta v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2002
- Ralph F. Waterman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1999
- Miles Production Company and Ellison Miles v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Ripley v. CommissionerCourt of Appeals for the Fourth Circuit · 1996
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