Legal Opinion
Kenneth Brooks v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided July 15, 2024No. 23-1314PublishedCited by 1 opinion
1Opinion of the Court
USCA4 Appeal: 23-1314 Doc: 48 Filed: 07/15/2024 Pg: 1 of 33 PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 23-1314 KENNETH M. BROOKS; ANITA WOLKE BROOKS, Petitioners - Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 28206-15) Argued: May 10, 2024 Decided: July 15, 2024 Before WILKINSON, NIEMEYER, and QUATTLEBAUM, Circuit Judges. Affirmed by published opinion. Judge Niemeyer wrote the opinion, in which Judge Wilkinson joined. Judge Quattlebaum wrote a separate opinion concurring in part and in…
2Cases cited15 opinions
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- Diane Russell v. Absolute Collection ServicesCourt of Appeals for the Fourth Circuit · 2014
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3Cited by1 opinion
- Savannah Shoals, LLC v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2026