Legal Opinion

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

Decided November 6, 1990No. 90-2021PublishedCited by 63 opinions

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…

2Cases cited13 opinions

  1. Link v. Wabash RailroadSupreme Court of the United States · 1962
  2. 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
  3. Davis v. WilliamsCourt of Appeals for the Fourth Circuit · 1978
  4. Herman T. DOVE, Appellant, v. CODESCO, Formerly Known as Washington Dental Supply Company, AppelleeCourt of Appeals for the Fourth Circuit · 1978
  5. 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

8 more not listed; retrieve them via the Exa API.

3Cited by63 opinions

  1. Bartles v. HinkleWest Virginia Supreme Court · 1996
  2. McComas v. RossCourt of Appeals of South Carolina · 2006
  3. Patterson v. State Bureau of InvestigationCourt of Appeals for the Fourth Circuit · 2004
  4. Aikens v. IngramCourt of Appeals for the Fourth Circuit · 2011
  5. Aikens v. IngramCourt of Appeals for the Fourth Circuit · 2011

58 more not listed; retrieve them via the Exa API.

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