Fourth Circuit: April 23, 2008
Appeal from the Middle District of North Carolina
Before: Hamilton, Duncan, Osteen
Full Text: PDF
Tagged: taxation
Authorities Cited: United States Code 26 U.S.C. § 6501 26 U.S.C. § 6501(a) Code of Federal Regulations 26 C.F.R. § 1.6091 Supreme Court 264 U.S. 456, 462 280 U.S. 453, 462 281 U.S. 245, 249 464 U.S. 386, 391-392 Circuit Courts 64 F.2d 506, 507 139 F.2d 865, 868 235 F.3d 886, 888
