Amici Curiae Brief of Law Professors, Belk v. Commissioner, U.S. Court of Appeals for the Fourth Circuit

38 Pages Posted: 11 Oct 2017 Last revised: 21 Nov 2017

See all articles by Nancy A. McLaughlin

Nancy A. McLaughlin

University of Utah S.J. Quinney College of Law

Date Written: June 20, 2014

Abstract

Amici Curiae Brief of five law professors filed in the U.S. Court of Appeals for the Fourth Circuit in support of affirming of the Tax Court's holding in Belk v. Commissioner, T.C. Memo 2013-154, and Belk v. Commissioner, 140 T.C. 1 (2013).

In Belk v. Commissioner, 774 F.3d 221 (4th Cir. 2014), the Fourth Circuit affirmed the Tax Court's holding.

Suggested Citation

McLaughlin, Nancy A., Amici Curiae Brief of Law Professors, Belk v. Commissioner, U.S. Court of Appeals for the Fourth Circuit (June 20, 2014). University of Utah College of Law Research Paper No. 234, Available at SSRN: https://ssrn.com/abstract=3050489 or http://dx.doi.org/10.2139/ssrn.3050489

Nancy A. McLaughlin (Contact Author)

University of Utah S.J. Quinney College of Law ( email )

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