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22-1573·TAX

Clary Hood, Inc. v. Commissioner, IRS

Affirmed in Part
Status
  1. Scheduled
  2. Argued
  3. Opinion Issued (current)
Question Presented

Whether district court erred in disallowing certain tax deductions and allowing a penalty related to company's payment of bonus to CEO.

Argument Date
March 7, 2023
Argument Time
9:30 a.m.
Panel
III
Courtroom
Blue Courtroom (Room 339)

Panel

Judge Wilkinson
Judge Niemeyer
Judge King

Citation

CaseClary Hood, Inc. v. Commissioner, IRS, No. 22-1573 (4th Cir. May 31, 2023)
PanelWilkinson, Niemeyer & King, JJ.

Arguing Counsel

Raboteau Wilder II
per CA4 audio archive
Robert Branman
per CA4 audio archive

Panel That Day

3 of 3 cases argued March 7, 2023 before this panel have been decided.

Opinions

Disposition

Court
Affirmed in part, vacated in part, and remanded
Normalized
Affirmed in Part
May 31, 2023