Legal Opinion
Spencer Medical Associates v. Commissioner Of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided July 22, 1998No. 97-2149Published
1Opinion of the Court
155 F.3d 268
82 A.F.T.R.2d 98-5403, 98-2 USTC P 50,578,
41 Fed.R.Serv.3d 442
SPENCER MEDICAL ASSOCIATES; Automotive Ventures,
Incorporated, formerly known as Spencer Toyota,
Incorporated, Tax Matters Partner,
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 97-2149.
United States Court of Appeals,
Fourth Circuit.
Argued May 6, 1998.
Decided July 22, 1998.
ARGUED: John David Copeland, Law Offices of John D. Copeland, P.C., Dallas, Texas, for Appellants. Alice Lizbeth Ronk, Tax Division, United States Department of Justice, Washington, DC, for Appellee. ON BRIEF: Loretta…
2Cases cited21 opinions
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- Lois Anderson v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- United States v. Lloyd E. HumphreysCourt of Appeals for the Eighth Circuit · 1993
- John P. Miksis v. Henry L. Howard and Schneider National Carriers, Inc.Court of Appeals for the Seventh Circuit · 1997
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