38 F.3d 118 (4th Cir. 1994), 93-2112, Metzger v. C.I.R.

Citation: 38 F.3d 118

Party Name: John A. METZGER; Z. Townsend Parks, Jr., Personal Representatives for the Estate of Albert F. Metzger, Deceased, Petitioners-Appellees, v. COMMISSIONER OF the INTERNAL REVENUE SERVICE, Respondent-Appellant.

Case Date: September 01, 1994

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