Court of Appeals for the Fourth Circuit July 30, 2001, 00-1915 (Hillman v. IRS)

Also known as

United States · · · 30-07-2001

ON PETITION FOR REHEARING

PUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

DAVID H. HILLMAN; SUZANNE 

HILLMAN,

Petitioners-Appellees,

v.  No. 00-1915

INTERNAL REVENUE SERVICE,

Respondent-Appellant.

Appeal from the United States Tax Court.

(Tax Ct. No.

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