United States Fourth Circuit

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Appellate Information

• Argued 12/04/2002
• Decided 05/14/2003
• Published 05/14/2003

Judges

• Before GREGORY, Circuit Judge, GOODWIN, United States District Judge for the Southern District of West Virginia, sitting by designation, and MICHAEL, Senior United States District Judge for the Western District of Virginia, sitting by designation.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Nathan Lewin, Lewin & Lewin, Washington, D.C., for Appellant.  Rachel Ida Wollitzer, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.   ON BRIEF:  Alyza D. Lewin, Lewin & Lewin, Washington, D.C., for Appellant.  Eileen J. O'Connor, Assistant Attorney General, Thomas J. Clark, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.