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

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.