Court of Appeals for the Fourth Circuit December 8, 2000, 00-2118 (Zizzi v. United States)

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 00-2118

KIMBERLY B. ZIZZI; DOUGLAS J. ZIZZI,

Plaintiffs - Appellants,

versus

UNITED STATES OF AMERICA, Department of Trea-

sury, Internal Revenue Service,

Defendant - Appellee.

Appeal from the United States District Court for the Western Dis-

trict of Virginia, at Lynchburg. Norman K. Moon, District Judge.