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    Nicholas A Sloan Mary E. Sloan v. Commissioner of Internal Revenue, 896 F.2d 547, 4th Cir. (1990)

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    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit. It summarizes a tax court case in which Nicholas A. Sloan and Mary E. Sloan appealed a ruling that Mr. Sloan's legal activities did not constitute a trade or business. The Fourth Circuit affirmed the tax court's ruling without oral argument, finding the appeal was without merit based on the tax court's reasoning.

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    Nicholas A Sloan Mary E. Sloan v. Commissioner of Internal Revenue, 896 F.2d 547, 4th Cir. (1990)

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    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit. It summarizes a tax court case in which Nicholas A. Sloan and Mary E. Sloan appealed a ruling that Mr. Sloan's legal activities did not constitute a trade or business. The Fourth Circuit affirmed the tax court's ruling without oral argument, finding the appeal was without merit based on the tax court's reasoning.

    Original Description:

    Filed: 1990-02-07 Precedential Status: Non-Precedential Citations: 896 F.2d 547 Docket: 88-2988

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    Nicholas a Sloan Mary E. Sloan v. Commissioner of Internal Revenue, 896 F.2d 547, 4th Cir. (1990)

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    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit. It summarizes a tax court case in which Nicholas A. Sloan and Mary E. Sloan appealed a ruling that Mr. Sloan's legal activities did not constitute a trade or business. The Fourth Circuit affirmed the tax court's ruling without oral argument, finding the appeal was without merit based on the tax court's reasoning.

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    9 views2 pages

    Nicholas A Sloan Mary E. Sloan v. Commissioner of Internal Revenue, 896 F.2d 547, 4th Cir. (1990)

    Uploaded by

    Scribd Government Docs
    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit. It summarizes a tax court case in which Nicholas A. Sloan and Mary E. Sloan appealed a ruling that Mr. Sloan's legal activities did not constitute a trade or business. The Fourth Circuit affirmed the tax court's ruling without oral argument, finding the appeal was without merit based on the tax court's reasoning.

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    of 2

    896 F.

    2d 547
    Unpublished Disposition

    NOTICE: Fourth Circuit I.O.P. 36.6 states that citation of


    unpublished dispositions is disfavored except for establishing
    res judicata, estoppel, or the law of the case and requires
    service of copies of cited unpublished dispositions of the Fourth
    Circuit.
    Nicholas A SLOAN; Mary E. Sloan, Petitioners-Appellants,
    v.
    COMMISSIONER OF INTERNAL REVENUE, RespondentAppellee.
    No. 88-2988.

    United States Court of Appeals, Fourth Circuit.


    Submitted: Oct. 20, 1989.
    Decided: Feb. 7, 1990.

    Nicholas A. Sloan, Mary E. Sloan, appellants pro se.


    Gary R. Allen, Janet A. Bradley, David E. Brunori, United States
    Department of Justice, for appellee.
    Before MURNAGHAN and WILKINSON, Circuit Judges, and
    HARRISON L. WINTER, Senior Circuit Judge.
    PER CURIAM:

    Nicholas A. Sloan and Mary E. Sloan appeal from the United States Tax
    Court's order holding Mr. Sloan's legal activities did not rise to the level of a
    trade or business. Our review of the record and the Tax Court's opinion
    discloses that this appeal is without merit. Accordingly, we affirm on the
    reasoning of the Tax Court. Sloan v. Commissioner of Internal Revenue, Tax
    Ct. No. 84-17444 (Sept. 15, 1988). We dispense with oral argument because the
    facts and legal contentions are adequately presented in the materials before the
    Court and argument would not aid the decisional process.

    AFFIRMED.

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