Legal Opinion
Capital One Financial Corporation v. Commissioner
Court of Appeals for the Fourth Circuit
Decided October 21, 2011No. 10-1788Published
1Opinion of the Court
PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT CAPITAL ONE FINANCIAL CORPORATION, and Subsidiaries, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, No. 10-1788 Respondent-Appellee. THE CLEARING HOUSE ASSOCIATION L.L.C., Amicus Supporting Appellant. Appeal from the United States Tax Court. (Tax Ct. No. 24260-05) Argued: September 20, 2011 Decided: October 21, 2011 Before WILKINSON, NIEMEYER, and FLOYD, Circuit Judges. Affirmed by published opinion. Judge Wilkinson wrote the opinion, in which Judge Niemeyer and Judge Floyd joined. 2 CAPITAL ONE FINANCIAL…
2Cases cited32 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Long Island Care at Home, Ltd. v. CokeSupreme Court of the United States · 2007
27 more not listed; retrieve them via the Exa API.