1. Home
  2. Browse Decisions
  3. F.2d
  4. 875 F.2d
  5. 875 F.2d 420 (1989)
 

ESTATE OF LEAVITT v. C.I.R.

No. 88-3129.

875 F.2d 420 (1989)

ESTATE of Daniel LEAVITT, Deceased, Charles D. Fox, III, Executor; Estate of Evelyn M. Leavitt, Deceased, Charles D. Fox, III, Executor; Anthony D. Cuzzocrea; Marjorie F. Cuzzocrea, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided May 19, 1989.

Attorney(s) appearing for the Case

Dianne E.H. Wilcox (Nicholas C. Conte, Woods, Rogers & Hazlegrove, Roanoke, Va., on brief), for petitioners-appellants.

Teresa Ellen McLaughlin (Gary R. Allen, Richard Farber, Tax Div., Dept. of Justice, Washington, D.C., William E. Rose, Jr., Asst. Atty. Gen., on brief), for respondent-appellee.

Before MURNAGHAN, Circuit Judge, BUTZNER, Senior Circuit Judge, and TILLEY, District Judge for the Middle District of North Carolina, sitting by designation.

MURNAGHAN, Circuit Judge:

The appellants, Anthony D. and Marjorie F. Cuzzocrea and the Estate of Daniel Leavitt, Deceased, et al., appeal the Tax Court's decision holding them liable for tax deficiencies for the tax years 1979, 1980 and 1981. Finding the appellants' arguments unpersuasive, we affirm the Tax Court.

I.

As shareholders of VAFLA Corporation,1 a subchapter S corporation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases