Legal Opinion
United States v. Bergbauer
Court of Appeals for the Fourth Circuit
Decided April 16, 2010No. 08-2054PublishedCited by 19 opinions
1Opinion of the Court
Affirmed by published opinion. Judge AGEE wrote the opinion, in which Judge MOTZ and Judge SHEDD joined.
OPINION
AGEE, Circuit Judge:
Robert and Marie Bergbauer appeal from the grant of summary judgment to the Government establishing their federal income tax liability. The district court held that Robert Bergbauer’s sale of his interest in a subsidiary of Ernst & Young LLP (“Ernst & Young”) was a fully taxable event in the year 2000. For the reasons set forth below, we affirm the judgment of the district court.
I
A
In 1999, Ernst & Young LLP (“Ernst & Young”) entered into a letter of intent to sell…
2Cases cited22 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Gray v. PowellSupreme Court of the United States · 1941
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
17 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Desmond v. PNGI Charles Town Gaming, L.L.C.Court of Appeals for the Fourth Circuit · 2011
- Sook Yoon v. Kathleen SebeliusCourt of Appeals for the Fourth Circuit · 2012
- Qinetiq US Holdings, Inc. & Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2017
- Hartman v. United StatesCourt of Appeals for the Federal Circuit · 2012
- United States v. FortCourt of Appeals for the Eleventh Circuit · 2011
14 more not listed; retrieve them via the Exa API.