Legal Opinion
Clary Hood, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided May 31, 2023No. 22-1573Published
1Opinion of the Court
USCA4 Appeal: 22-1573 Doc: 38 Filed: 05/31/2023 Pg: 1 of 18 PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 22-1573 CLARY HOOD, INC., Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 3362-19) Argued: March 7, 2023 Decided: May 31, 2023 Before WILKINSON, NIEMEYER, and KING, Circuit Judges. Affirmed in part, vacated in part, and remanded by published opinion. Judge Niemeyer wrote the opinion, in which Judge Wilkinson and Judge King joined. ARGUED: Raboteau Terrell Wilder, II, WILDER…
2Cases cited16 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Elliotts, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Klamath Strategic Investment Fund Ex Rel. St. Croix Ventures v. United StatesCourt of Appeals for the Fifth Circuit · 2009
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