Court of Appeals for the Sixth Circuit September 30, 2003, 01-2171, 01-2177 (John W. Banks, II v. Commissioner of Internal Revenue)

combined-opinion

345 F.3d 373 John W. Banks, II, Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee. No. 01-2171. No. 01-2177. United States Court of Appeals, Sixth Circuit. Argued: March 12, 2003. Decided and Filed: September 30, 2003. Pursuant to Sixth Circuit Rule 206 James R. Carty (argued and briefed), Meckler, Bulger & Tilson, Roger J. Jones (briefed), Russell R.