Legal Opinion
Brian McLane v. IRS
Court of Appeals for the Fourth Circuit
Decided January 25, 2022No. 20-1074PublishedCited by 4 opinions
1Opinion of the Court
PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 20-1074 BRIAN H. MCLANE, Petitioner – Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent – Appellee. ------------------------------ AMERICAN COLLEGE OF TAX COUNSEL; TAX FREEDOM INSTITUTE, INC., Amici Supporting Appellant. Appeal from the United States Tax Court. (Tax Ct. No. 020317-13L) Argued: October 29, 2021 Decided: January 25, 2022 Before MOTZ, DIAZ, and RICHARDSON, Circuit Judges. Affirmed by published opinion. Judge Motz wrote the opinion, in which Judge Diaz and Judge Richardson joined. ARGUED: Daniel M.…
2Cases cited8 opinions
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Montgomery v. Comm'rUnited States Tax Court · 2004
- Greene-Thapedi v. Comm'rUnited States Tax Court · 2006
- Ronald Byers v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2014
- Willson v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2015
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3Cited by4 opinions
- Commissioner v. ZuchSupreme Court of the United States · 2025
- Faisal Ahmed v. Commissioner of IRSCourt of Appeals for the Third Circuit · 2023
- Commissioner v. ZuchSupreme Court of the United States · 2025
- Jennifer Zuch v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2024