Legal Opinion
David H. Hillman Suzanne Hillman v. Internal Revenue Service
Court of Appeals for the Fourth Circuit
Decided July 30, 2001No. 00-1915PublishedCited by 72 opinions
1Opinion of the Court
Reversed and remanded by published opinion. Senior Judge HAMILTON wrote Parts I and II of the opinion, in which Judge WILKINS and Judge WILLIAMS joined. Judge WILLIAMS wrote Part III of the opinion, in which Judge WILKINS joined. Senior Judge HAMILTON wrote a dissenting opinion with respect to Part III.
OPINION
HAMILTON, Senior Circuit Judge:
I
In mid-July 1997, David and Suzanne Hillman (the Hillmans) received written notice from the Commissioner of the United States Internal Revenue Service (the Commissioner) that a deficiency existed in the amount of federal income taxes they had paid for…
2Cases cited7 opinions
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Edwards v. City of GoldsboroCourt of Appeals for the Fourth Circuit · 1999
- United States v. Samuel Loring Morison, the Washington Post Cbs, Inc., Amici CuriaeCourt of Appeals for the Fourth Circuit · 1988
- Sigmon Coal Co. v. ApfelCourt of Appeals for the Fourth Circuit · 2000
- Rudy Hernandez v. Gary Starbuck, Superintendent of the Wyoming Honor Farm Attorney General of the State of WyomingCourt of Appeals for the Tenth Circuit · 1995
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3Cited by72 opinions
- In Re: Sunterra Corporation, Debtor. Rci Technology Corporation, Formerly Known as Resort Computer Corporation v. Sunterra CorporationCourt of Appeals for the Fourth Circuit · 2004
- Tyna L. Boulware, on Behalf of Herself and All Others Similarly Situated v. Crossland Mortgage Corporation, United States of America, Amicus CuriaeCourt of Appeals for the Fourth Circuit · 2002
- In Re Abdul MuhaiminUnited States Bankruptcy Court, D. Maryland · 2006
- Medish v. Johns Hopkins Health System Corp.District Court, D. Maryland · 2017
- Malcolm Wiener v. AXA Equitable Life Insurance CompanyCourt of Appeals for the Fourth Circuit · 2023
67 more not listed; retrieve them via the Exa API.