Court of Appeals for the Fourth Circuit December 16, 2014, 13-2161 (B. Belk, Jr. v. Commissioner of Internal Revenue)

PUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 13-2161

B. V. BELK, JR.; HARRIET C. BELK,

Petitioners - Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

-------------------------------------

THE LAND TRUST OF NAPA COUNTY; ANN TAYLOR SCHWING; ROGER

COLINVAUX; JOHN ECHEVERRIA; JOHN LESHY; NANCY MCLAUGHLIN;

JANET MILNE,

Amici Supporting Respondent.