Louise F. Young, A/K/A Louise Y. Ausman James R. Ausman v. Commissioner of Internal Revenue, John B. Young Martha H. Young v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
1Opinion of the Court
240 F.3d 369 (4th Cir. 2001)
LOUISE F. YOUNG, a/k/a Louise Y. Ausman; JAMES R. AUSMAN, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
JOHN B. YOUNG; MARTHA H. YOUNG, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 00-1244 No. 00-1261.
UNITED STATES COURT OF APPEALS, FOR THE FOURTH CIRCUIT.
Argued: December 7, 2000.
Decided: February 16, 2001.
Appeals from the United States Tax Court. (Tax Ct. Nos. 97-21489, 97-20435)[Copyrighted Material Omitted]
COUNSEL: ARGUED: Frank Hilton Lancaster, ROBINSON, BRADSHAW & HINSON, P.A., Charlotte,…
Also in this document: Concurring in part, dissenting in part.
2Cases cited30 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- James v. United StatesSupreme Court of the United States · 1961
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3Cited by4 opinions
- David A. Raymond and Lori Raymond v. United StatesCourt of Appeals for the Second Circuit · 2004
- Raymond v. United StatesDistrict Court, D. Vermont · 2002
- (2005), Maryland Attorney General Reports2005
- Mattie Foster v. United StatesCourt of Appeals for the Eleventh Circuit · 2001