1. Home
  2. Browse Decisions
  3. F.3d
  4. 34 F.3d
  5. 34 F.3d 252 (1994)
 

BLATT v. U.S.

No. 93-2233.

34 F.3d 252 (1994)

Solomon BLATT, Jr., as Executor of the Estate of Solomon Blatt, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided September 7, 1994.

Attorney(s) appearing for the Case

ARGUED: Thomas English McCutchen, Jr., McCutchen, Blanton, Rhodes & Johnson, Columbia, SC, for appellant. Jonathan Samuel Cohen, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee. ON BRIEF: William R. Taylor, McCutchen, Blanton, Rhodes & Johnson, Columbia, SC, for appellant. Michael L. Paup, Acting Asst. Atty. Gen., Gary R. Allen, Sally J. Schornstheimer, J. Preston Strom, Jr., U.S. Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee.

Before MURNAGHAN and NIEMEYER, Circuit Judges, and HARVEY, Senior United States District Judge for the District of Maryland, sitting by designation.

Affirmed by published opinion. Judge NIEMEYER wrote the opinion, in which Judge MURNAGHAN and Senior Judge HARVEY joined.

OPINION

NIEMEYER, Circuit Judge:

Solomon Blatt, Jr., as executor of the estate of Solomon Blatt, Sr., his father, paid $155,000 to the IRS in August 1987 in respect of the estate's income taxes due for the tax year that ended April 30, 1987. The actual amount of the tax due had not been computed, and Blatt remitted what he believed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases