Legal Opinion

George Christian, Jr. Marion E. Christian v. Commissioner of the Internal Revenue Service

Court of Appeals for the Fourth Circuit

Decided November 15, 1996No. 95-2461Unpublished

1Opinion of the Court

101 F.3d 695

78 A.F.T.R.2d 96-7432, 97-1 USTC P 50,114

NOTICE: Fourth Circuit Local Rule 36(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Fourth Circuit.

George CHRISTIAN, Jr.; Marion E. Christian, Petitioners-Appellants,

v.

COMMISSIONER OF THE INTERNAL REVENUE SERVICE, Respondent-Appellee.

No. 95-2461.

United States Court of Appeals, Fourth Circuit.

Submitted Oct. 31, 1996.

Decided Nov. 15, 1996.

George Christian, Jr., Marion E. Christian,…

Also in this document: Per curiam.

2Cases cited4 opinions

  1. Vibro Mfg. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
  2. Christa M. Okon v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1994
  3. Robert Louis Stevenson Apartments, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
  4. Davies v. CommissionerCourt of Appeals for the Ninth Circuit · 1983

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