Legal Opinion
Hillig v. Commissioner
Court of Appeals for the Fourth Circuit
Decided October 16, 1990No. Nos. 89-2224, 90-2021PublishedCited by 33 opinions
1Opinion of the Court
BUTZNER, Senior Circuit Judge:
In this appeal, taxpayers assign error to the Tax Court’s dismissal of their petitions as a sanction for violations of Tax Court Rules by the taxpayers’ counsel. We vacate and remand for reinstatement of the petitions and consideration of sanctions against their lawyers.
I
The taxpayers, Bernard J. Hillig, Louis D. Napoli, Joel B. Bowers, Barry G. Brot-man, Alfred P. Coccaro, and Robert L. Hamm are physicians who formed a partnership to purchase and lease medical equipment. The physicians also are shareholders of a professional services corporation, formed for the…
2Cases cited12 opinions
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- John W. Wilson v. Volkswagen of America, Inc., a New York Corporation and Volkswagenwerk, A. G., a Foreign Corporation, Wolfsburg, Western GermanyCourt of Appeals for the Fourth Circuit · 1977
- Davis v. WilliamsCourt of Appeals for the Fourth Circuit · 1978
- Herman T. DOVE, Appellant, v. CODESCO, Formerly Known as Washington Dental Supply Company, AppelleeCourt of Appeals for the Fourth Circuit · 1978
- Chandler Leasing Corporation v. Dr. Clemenceau J. Lopez Dr. Ralph F. Meinhardt D/B/A Bladen Surgical CenterCourt of Appeals for the Fourth Circuit · 1982
7 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Mark A. Ball v. City of Chicago and Alfred S. Schultz, Individually and as Agent of the City of ChicagoCourt of Appeals for the Seventh Circuit · 1993
- Thomas Dodson v. Marvin Runyon, Postmaster General for the U.S. Postal ServiceCourt of Appeals for the Second Circuit · 1996
- Bernard J. Hillig Barbara J. Hillig Louis D. Napoli Carol B. Napoli Barry G. Brotman Elizabeth M. Brotman Alfred P. Coccaro Elizabeth M. Coccaro v. Commissioner of Internal Revenue, Joel B. Bowers Susan G. Bowers Robert L. Hamm v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1990
- United States v. Shaffer Equipment Co.Court of Appeals for the Fourth Circuit · 1993
- Zaczek v. Fauquier County, Va.District Court, E.D. Virginia · 1991
28 more not listed; retrieve them via the Exa API.