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 Revenue
Court of Appeals for the Fourth Circuit
1Opinion of the Court
916 F.2d 171
66 A.F.T.R.2d 90-5721, 59 USLW 2270, 90-2
USTC P 50,538,
17 Fed.R.Serv.3d 1164
Bernard J. HILLIG; Barbara J. Hillig; Louis D. Napoli;
Carol B. Napoli; Barry G. Brotman; Elizabeth M.
Brotman; Alfred P. Coccaro; Elizabeth
M. Coccaro, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Joel B. BOWERS; Susan G. Bowers; Robert L. Hamm,
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Nos. 89-2224, 90-2021.
United States Court of Appeals,
Fourth Circuit.
Argued June 6, 1990.
Decided Oct. 16, 1990.
As Amended Nov. 6, 1990.
Stephen Richard…
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- 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
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