Arthur C. EWING a/k/a A. Clifford Ewing; Maxine H. Ewing, Plaintiffs-Appellees,
v.
UNITED STATES of America, Defendant-Appellant.
United States Court of Appeals, Fourth Circuit.https://leagle.com/images/logo.png
Argued April 5, 1990.
Decided September 17, 1990.
Attorney(s) appearing for the Case
Mary Frances Clark, Tax Div., U.S. Dept. of Justice, Washington, D.C., argued (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, William S. Estabrook, Tax Div., U.S. Dept. of Justice, Washington, D.C., Thomas J. Ashcraft, U.S. Atty., Charlotte, N.C., on brief), for defendant-appellant.
J. Randall Groves, argued (Steve C. Horowitz, Joyce W. Wheeler, on brief), Weinstein & Sturges, P.A., Charlotte, N.C., for plaintiffs-appellees.
Before HALL and SPROUSE, Circuit Judges, and SMITH, District Judge for the Eastern District of Virginia, sitting by designation.
United States Court of Appeals, Fourth Circuit.
SPROUSE, Circuit Judge:
The underlying action was initiated in the district court by Arthur C. Ewing and Maxine H. Ewing (taxpayers) for return of sums they had remitted to the Internal Revenue Service after tax audits resulted in an agreement by the taxpayers and the government concerning deficiencies for previous tax years. Although the taxpayers forwarded to the IRS the sums for the agreed deficiencies, the IRS failed...
Let's get started
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.
