Legal Opinion
Estate of Arthur E. Kechijian v. Comm of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 23, 2020No. 18-2277Published
1Opinion of the Court
PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 18-2277 ESTATE OF ARTHUR E. KECHIJIAN, DECEASED; SUSAN P. KECHIJIAN, individually and as co-executor; SCOTT E. HOEHN, co-executor, Petitioners – Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent – Appellee. No. 18-2402 LARRY E. AUSTIN; BELINDA AUSTIN, Petitioners – Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent - Appellee. Appeals from the United States Tax Court. (Tax Ct. Nos. 8967-10; 8966-10) Submitted: May 8, 2020 Decided: June 23, 2020 Before WILKINSON, NIEMEYER, and KING, Circuit Judges.…
2Cases cited16 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Lucas v. EarlSupreme Court of the United States · 1930
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
- The Black & Decker Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 2006
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