263 F.3d 338 (4th Cir. 2001), 00-1915, Hillman v. Internal Revenue Serv.

Citation: 263 F.3d 338

Party Name: DAVID H. HILLMAN; SUZANNE HILLMAN, Petitioners-Appellees, v. INTERNAL REVENUE SERVICE, Respondent-Appellant.

Case Date: July 30, 2001

Court: U.S. Court of Appeals — Fourth Circuit