Legal Opinion
Allen v. United States
Court of Appeals for the Fourth Circuit
Decided April 20, 1999No. 98-1401Published
1Opinion of the Court
PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT RICHARD R. ALLEN, SR., a resident of Fayetteville, NC, Plaintiff-Appellee, v. No. 98-1401 UNITED STATES OF AMERICA, acting by and through the Internal Revenue, Defendant-Appellant. Appeal from the United States District Court for the Eastern District of North Carolina, at Raleigh. James C. Fox, District Judge. (CA-96-909-5-F2) Argued: October 27, 1998 Decided: April 20, 1999 Before WILKINSON, Chief Judge, and ERVIN and WILKINS, Circuit Judges. _________________________________________________________________ Reversed by published…
2Cases cited13 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Nationsbank of North Carolina, N. A. v. Variable Annuity Life InsuranceSupreme Court of the United States · 1995
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Commissioner of Internal Revenue v. Frank Polk and Marie PolkCourt of Appeals for the Tenth Circuit · 1960
- Polk v. CommissionerUnited States Tax Court · 1958
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