Legal Opinion
Leon H. Perlin Company, Incorporated Leon H. Perlin Phyllis F. Perlin, Commissioner of the Internal Revenue Service
Court of Appeals for the Fourth Circuit
Decided February 14, 1995No. 93-2521Unpublished
1Opinion of the Court
47 F.3d 1165
75 A.F.T.R.2d 95-1190, 95-1 USTC P 50,119
NOTICE: Fourth Circuit I.O.P. 36.6 states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Fourth Circuit.
LEON H. PERLIN COMPANY, INCORPORATED; Leon H. Perlin;
Phyllis F. Perlin, Petitioners-Appellants,
COMMISSIONER OF THE INTERNAL REVENUE SERVICE, Respondent-Appellee.
No. 93-2521.
United States Court of Appeals, Fourth Circuit.
Argued Dec. 8, 1994.
Decided Feb. 14, 1995.
On Appeal from the United…
Also in this document: Dissent.
2Cases cited7 opinions
- Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1984
- In Re Landbank Equity Corporation, a Virginia Corporation, Debtor. Internal Revenue Service v. Laurence H. Levy, Trustee, Debera F. ConlonCourt of Appeals for the Fourth Circuit · 1992
- Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Daniel E. Hendricks Barbara E. Hendricks v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1994
- Beekman v. BemusNew York Supreme Court · 1827
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