Tax

Decided: January 8, 2016

The Fourth Circuit affirmed the decision of the Tax Court

This case stemmed from Route 231’s filing of its federal tax return in 2005, and the Commissioner of the IRS issued …

Decided: December 2, 2015  

The Fourth Circuit affirmed the district court’s denial for the National Organization for Marriage (NOM) to collect attorneys’ fees because the government’s litigation position was “substantially justified” showing NOM was …

Decided: January 27, 2014

The Fourth Circuit combined two similar cases from the district courts of South Carolina and Maryland to consider whether the Federal National Mortgage Associate (“Fannie Mae”) and the Federal Home Loan …

Decided: January 21, 2014

The Fourth Circuit Court of Appeals affirmed the district court’s dismissal of plaintiffs’ complaint attacking the legality of the toll charged by the Metropolitan Washington Airports Authority (“MWAA”) for use of …

Decided: December 13, 2013

The Fourth Circuit affirmed the district court and held that the required records doctrine superseded the Fifth Amendment privilege against self-incrimination and required production of certain foreign bank records.

John and …

Decided: November 20, 2013

The Fourth Circuit held that (1) there is no clear statement of Congressional intent in the Fair and Equitable Tobacco Reform Act (FETRA), 7 U.S.C. §§ 518 et seq., regarding the …

Decided: November 5, 2013

The Fourth Circuit affirmed the district court’s grant of summary judgment against Mary Johnson (“Mrs. Johnson”) and her husband, Ford Johnson (“Mr. Johnson”), individually, to reduce to judgment the remaining balance …

Decided: March 18, 2013

Woods was convicted of numerous charges arising from a tax fraud scheme. On appeal, he argued that his trial was prejudiced by three errors: (1) that the district court improperly restricted …

Decided: March 1, 2013

The Municipal Association of South Carolina (the “MASC”) sought a declaration in district court that South Carolina municipalities are entitled to assess “municipal business taxes” against insurance companies. The taxes are …

Decided: October 18, 2012

The Fourth Circuit Court of Appeals affirmed the district court’s judgment that granted the Government’s motion to dismiss a challenge to Revenue Ruling 69-59, which limits firearms being sold at out-of-state …

Decided: June 22, 2012

The Fourth Circuit Court of Appeals affirmed the convictions of Anthony and Harriet Jinwright, former co-pastors of Greater Salem Church (“GSC”) in North Carolina, for conspiracy to defraud the United States …