Court of Appeals for the Fourth Circuit December 30, 1996, 96-2346 (Drakulich v. I.R.S.)

104 F.3d 358 79 A.F.T.R.2d 97-1092 NOTICE: Fourth Circuit Local Rule 36(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Fourth Circuit. Sam DRAKULICH; Jeanne Drakulich, Plaintiffs-Appellants, v.