Scribd Logo
Upload

Welcome to Scribd!

  • Charlie David Pruitt Clarice Pruitt v. Commissioner of The Internal Revenue Service, 14 F.3d 596, 4th Cir. (1993)

    Uploaded by

    Scribd Government Docs
    8 views2 pages
    Charles David Pruitt and Clarice Pruitt appealed a tax court ruling finding them liable for additional personal income taxes for 1985, 1986, and 1987. The Fourth Circuit affirmed the tax court's decision, finding the appeal to be without merit. The Fourth Circuit affirmed based on the reasoning of the tax court, which had determined tax liability in its memorandum opinion and denied the Pruitts' request for reconsideration. The Fourth Circuit dispensed with oral argument, as the facts and legal issues were adequately presented in the case materials.

    Original Description:

    Filed: 1993-12-20 Precedential Status: Non-Precedential Citations: 14 F.3d 596 Docket: 92-2133

    Original Title

    Charlie David Pruitt Clarice Pruitt v. Commissioner of the Internal Revenue Service, 14 F.3d 596, 4th Cir. (1993)

    Copyright

    © Public Domain

    Available Formats

    PDF or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    Charles David Pruitt and Clarice Pruitt appealed a tax court ruling finding them liable for additional personal income taxes for 1985, 1986, and 1987. The Fourth Circuit affirmed the tax court's decision, finding the appeal to be without merit. The Fourth Circuit affirmed based on the reasoning of the tax court, which had determined tax liability in its memorandum opinion and denied the Pruitts' request for reconsideration. The Fourth Circuit dispensed with oral argument, as the facts and legal issues were adequately presented in the case materials.

    Copyright:

    Public Domain
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    8 views2 pages

    Charlie David Pruitt Clarice Pruitt v. Commissioner of The Internal Revenue Service, 14 F.3d 596, 4th Cir. (1993)

    Uploaded by

    Scribd Government Docs
    Charles David Pruitt and Clarice Pruitt appealed a tax court ruling finding them liable for additional personal income taxes for 1985, 1986, and 1987. The Fourth Circuit affirmed the tax court's decision, finding the appeal to be without merit. The Fourth Circuit affirmed based on the reasoning of the tax court, which had determined tax liability in its memorandum opinion and denied the Pruitts' request for reconsideration. The Fourth Circuit dispensed with oral argument, as the facts and legal issues were adequately presented in the case materials.

    Copyright:

    Public Domain
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 2

    14 F.

    3d 596
    73 A.F.T.R.2d 94-628

    NOTICE: Fourth Circuit I.O.P. 36.6 states that citation of


    unpublished dispositions is disfavored except for establishing
    res judicata, estoppel, or the law of the case and requires
    service of copies of cited unpublished dispositions of the Fourth
    Circuit.
    Charlie David PRUITT; Clarice Pruitt, Petitioners-Appellants,
    v.
    COMMISSIONER OF THE INTERNAL REVENUE
    SERVICE, Respondent-Appellee.
    No. 92-2133.

    United States Court of Appeals, Fourth Circuit.


    Submitted Oct. 19, 1993.
    Decided Dec. 20, 1993.

    Appeal from the United States Tax Court.


    David I. Pincus, Gary R. Allen, Jordan Laytin Glickstein, United States
    Department of Justice, for appellee.
    U.S.T.C.
    AFFIRMED.
    Before HALL, PHILLIPS, and WILKINSON, Circuit Judges.
    PER CURIAM:

    OPINION
    1

    Charles David Pruitt and Clarice Pruitt appeal from the tax court's final order
    finding them liable for additional personal income taxes, plus interest, for the
    years 1985, 1986, and 1987. Our review of the record, the tax court's

    memorandum opinion determining liability for the years at issue, and the tax
    court's final order denying the Pruitts' request for reconsideration reveals that
    this appeal is without merit. Therefore, we affirm on the reasoning of the tax
    court. Pruitt v. Commissioner, No. 90-12863 (Tax Ct., July 1, 1992). We
    dispense with oral argument because the facts and legal contentions are
    adequately presented in the materials before the Court and argument would not
    aid the decisional process.
    AFFIRMED

    You might also like