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
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: 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
Do you have negative results from your research you’d like to share?
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.