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  • 872 F.2d 418 Unpublished Disposition

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    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit. It affirms the decisions of the United States Tax Court regarding tax deficiencies for one individual and four corporate taxpayers for the tax years 1973, 1974, and 1975. The Fourth Circuit found that the Tax Court correctly decided all the issues raised in the appeals based on the reasoning in the Tax Court's memorandum opinion.

    Original Description:

    Filed: 1989-03-21 Precedential Status: Non-Precedential Citations: 872 F.2d 418 Docket: 88-2813

    Original Title

    Janis Laurins v. Commissioner of Internal Revenue, A v. Laurins & Company, Incorporated v. Commissioner of Internal Revenue, Janis Laurins v. Commissioner of Internal Revenue, L.A v. Shell Company, Inc., and Subsidiaries v. Commissioner of Internal Revenue, Consolidated Western Investors, Inc. v. Commissioner of Internal Revenue, Janis Laurins v. Commissioner of Internal Revenue, Real Estate Equity Management, Incorporated v. Commissioner of Internal Revenue, 872 F.2d 418, 4th Cir. (1989)

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    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit. It affirms the decisions of the United States Tax Court regarding tax deficiencies for one individual and four corporate taxpayers for the tax years 1973, 1974, and 1975. The Fourth Circuit found that the Tax Court correctly decided all the issues raised in the appeals based on the reasoning in the Tax Court's memorandum opinion.

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    Public Domain
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    4 views3 pages

    872 F.2d 418 Unpublished Disposition

    Uploaded by

    Scribd Government Docs
    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit. It affirms the decisions of the United States Tax Court regarding tax deficiencies for one individual and four corporate taxpayers for the tax years 1973, 1974, and 1975. The Fourth Circuit found that the Tax Court correctly decided all the issues raised in the appeals based on the reasoning in the Tax Court's memorandum opinion.

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    of 3

    872 F.

    2d 418
    Unpublished Disposition

    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.
    Janis LAURINS, Petitioner-Appellant,
    v.
    COMMISSIONER OF INTERNAL REVENUE, RespondentAppellee.
    A.V. LAURINS & COMPANY, INCORPORATED, PetitionerAppellant,
    v.
    COMMISSIONER OF INTERNAL REVENUE, RespondentAppellee.
    Janis LAURINS, Petitioner-Appellant,
    v.
    COMMISSIONER OF INTERNAL REVENUE, RespondentAppellee.
    L.A.V. SHELL COMPANY, INC., and subsidiaries, PetitionerAppellant,
    v.
    COMMISSIONER OF INTERNAL REVENUE, RespondentAppellee.
    CONSOLIDATED WESTERN INVESTORS, INC., PetitionerAppellant,
    v.
    COMMISSIONER OF INTERNAL REVENUE, RespondentAppellee.
    Janis LAURINS, Petitioner-Appellant,
    v.
    COMMISSIONER OF INTERNAL REVENUE, RespondentAppellee.
    REAL ESTATE EQUITY MANAGEMENT,

    INCORPORATED, Petitioner-Appellant,
    v.
    COMMISSIONER OF INTERNAL REVENUE, RespondentAppellee.
    Nos. 88-2813, 88-2815 and 88-2818.

    United States Court of Appeals, Fourth Circuit.


    Argued Jan. 9, 1989.
    Decided March 21, 1989.

    Lawrence A. Merryman for appellant.


    Steven Wesley Parks (Gary R. Allen, David I. Pincus, Tax Division,
    Department of Justice, William S. Rose, Jr., Assistant Attorney General
    on brief) for appellee.
    Before K.K. HALL, PHILLIPS, and MURNAGHAN, Circuit Judges.
    PER CURIAM:

    In these consolidated appeals, one individual and four corporate taxpayers


    appeal from decisions of the United States Tax Court which determined
    deficiencies in their tax liabilities for the tax years 1973, 1974, and 1975. Upon
    consideration of oral argument and our review of the record and the Tax Court's
    memorandum opinion, we are of the opinion that the Tax Court correctly
    decided each of the issues raised by these appeals. Accordingly, we affirm the
    decisions on the reasoning of the Tax Court. Norman v. Commissioner, 53
    T.C.M. (CCH) 905 (1987).1

    AFFIRMED.

    Only the following decisions of the Tax Court, each of which was entered on
    February 9, 1988, are before this Court in this appeal: Tax Court Docket Nos.
    6465-79, 9052-77, 8398-77, 6462-79, 6463-79, 9330-78 and 6466-79. We
    express no opinion with regard to the other decisions discussed in the Tax
    Court's memorandum opinion

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