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SCOTT v. U.S.

No. 02-1464

328 F.3d 132 (2003)

J.H. SCOTT; Shelah K. Scott; Anne K. McGuire; Trust Under The Will of John Stewart Bryan, by and through its co-trustees, C. Cotesworth Pinckney, Lucius H. Bracey, Jr. and Richard T. Taylor; Timothy W. Childs, Deceased, Hope S. Childs, Executrix, Hope S. Childs, Individually, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: May 1, 2003.

Attorney(s) appearing for the Case

ARGUED: Ronald David Aucutt, McGuireWoods, L.L.P., McLean, Virginia, for Appellants. Gilbert Steven Rothenberg, Tax Division, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Craig D. Bell, McGuireWoods, L.L.P., Richmond, Virginia, for Appellants. Eileen J. O'Connor, Assistant Attorney General, Paul J. McNulty, United States Attorney, Anthony T. Sheehan, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.

Before LUTTIG, TRAXLER, and KING, Circuit Judges.

Affirmed by published opinion. Judge KING wrote the opinion, in which Judge LUTTIG and Judge TRAXLER joined.

OPINION

KING, Circuit Judge:

Four federal taxpayers — a trust and three of its beneficiaries — appeal a district court's decision that they were not entitled to tax deductions for fees paid to investment advisors. Scott v. United States, 186 F.Supp.2d 664 (E.D.Va.2002), Memorandum...

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