Legal Opinion
McHenry v. Commissioner
Court of Appeals for the Fourth Circuit
Decided April 16, 2012No. 11-1239, 11-1366PublishedCited by 24 opinions
1Opinion of the Court
Affirmed by published opinion. Judge NIEMEYER wrote the opinion, in which Judge WILKINSON joined. Judge SHEDD wrote an opinion concurring in Parts I, II.A, and III.
OPINION
NIEMEYER, Circuit Judge:
The question presented in these appeals is whether the Tax Court abused its discretion in denying the motion of the Government of the United States Virgin Islands (‘Virgin Islands”) to intervene in this tax case, which was filed in response to a notice of deficiency issued by the IRS to Emmit McHenry for not paying U.S. income taxes. The IRS asserted that McHenry had participated in a tax avoidance…
2Cases cited14 opinions
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Allen Calculators, Inc. v. National Cash Register Co.Supreme Court of the United States · 1944
- Lopez v. Monterey CountySupreme Court of the United States · 1999
- Southmark Corp. v. CaganCourt of Appeals for the Seventh Circuit · 1991
- Brewer v. Republic Steel Corp.Court of Appeals for the Sixth Circuit · 1975
9 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Vento v. Director of Virgin Islands Bureau of Internal RevenueCourt of Appeals for the Third Circuit · 2013
- Government of the United States Virgin Islands v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2014
- Patrick McGrogan v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2013
- Ohio Valley Environmental Coalition, Inc. v. McCarthyDistrict Court, S.D. West Virginia · 2015
- NC NAACP State Conference v. Philip BergerCourt of Appeals for the Fourth Circuit · 2021
19 more not listed; retrieve them via the Exa API.