Legal Opinion

Flat Top Lake Association, Inc. v. United States

Court of Appeals for the Fourth Circuit

Decided February 17, 1989No. 87-1514Published

1Opinion of the Court

868 F.2d 108

63 A.F.T.R.2d 89-721, 89-1 USTC P 9180

FLAT TOP LAKE ASSOCIATION, INC., Plaintiff-Appellant,

v.

UNITED STATES of America, Defendant-Appellee.

No. 87-1514.

United States Court of Appeals,

Fourth Circuit.

Argued Oct. 3, 1988.

Decided Feb. 17, 1989.

Robert Stephen Kiss (Gorman, Sheatsley & Hutchison, L.C., Beckley, W.Va., on brief) for plaintiff-appellant.

Robert Steven Pomerance (Michael C. Durney, Acting Asst. Atty. Gen., Michael L. Paup, Martha B. Brissette, Tax Div., Dept. of Justice, Washington, D.C.; David A. Faber, U.S. Atty., Charleston, W.Va., on brief) for defendant-appellee.

Before…

Also in this document: Dissent.

2Cases cited10 opinions

  1. Bob Jones University v. United StatesSupreme Court of the United States · 1983
  2. Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
  3. Avery v. CommissionerSupreme Court of the United States · 1934
  4. Howard L. Lull and Barbara B. Lull v. Commissioner of Internal Revenue, Peter W. Herby v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1979
  5. People's Educational Camp Society, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964

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