Tax law

Before:  MERRITT, MARTIN, and GILMAN, Circuit Judges. ARGUED:  Kevin L. Smith, Hines, Smith LLP, Costa Mesa, California, for Appellant.  John A. Dudeck, Jr., United States Department of Justice,...

Before MURPHY, McMILLIAN and GRUENDER, Circuit Judges.1 Brian Galle, argued, U.S. Department Of Justice, Tax Division, Washington, D.C. (Alan Hechtkopf, U.S. Department Of Justice, Tax Division, on...

Before ARNOLD, McMILLIAN,and COLLOTON, Circuit Judges.1 Francesca U. Tamami, UDSOJ, Tax Division, argued, Washington, DC (Teresa E. McLaughlin, USDOJ, Tax Division, Washington, DC, on the brief), for...

Before PROCTER HUG, JR., ARTHUR L. ALARCÓN, and M. MARGARET McKEOWN, Circuit Judges. Heidi Parry Stern, Daniel F. Polsenberg, Beckley Singleton, Chtd., Las Vegas, NV, for the petitioners-appellants....

Before POSNER, KANNE, and SYKES, Circuit Judges. Lisa A. Wesley (argued), Office of the United States Attorney, Milwaukee, WI, for Plaintiff-Appellee. Jean M. Kies (argued), Kies & Wasserman,...

Before MELLOY, COLLOTON and GRUENDER, Circuit Judges. Counsel who presented argument on behalf of the appellant was Jack B. Schiffman of Phoenix, Arizona. Counsel who presented argument on behalf of...

David K. Miller of Broad & Cassel, Tallahassee, and Michael S. Davis of Bryant, Miller & Olive, P.A., Tampa, for Appellant. Kenneth P. Hazouri of DeBeaubien, Knight, Simmons, Mantzaris...

Before LOURIE, LINN, and DYK, Circuit Judges. Teresa J. Womack, Redding & Associates, P.C., of Houston, Texas, argued for plaintiffs-appellants.   With her on the brief was Sallie W. Gladney....

Larry E. Levy and Loren E. Levy of The Levy Law Firm, Tallahassee, for Appellant/Cross-Appellee, Rick Barnett. Douglas L. Smith of Burke, Blue, Hutchinson & Walters, P.A., Panama City, for...

Before HOWARD, Circuit Judge, COFFIN and CAMPBELL, Senior Circuit Judges. John J.E. Markham, II, with whom Markham & Read was on brief, for appellant. Michael J. Pineault, Assistant United...