23-1288·TAX

United States v. Arthur Stover

Vacated & Remanded

Status

Scheduled
Argued
Opinion Issued (current)

Question Presented

Whether presumption of correctness afforded IRS determinations and presumption of regularity afforded government agencies' actions were properly applied in granting motion for summary judgment.

Argument Date

January 29, 2025

Argument Time

9:30 a.m.

Panel

III

Courtroom

Blue Courtroom (Room 339)

Lower Court Judge

Conrad

Panel

Judge Agee

Judge Richardson

Judge Nachmanoff*

Citation

CaseUnited States v. Arthur Stover, No. 23-1288 (4th Cir. Mar. 12, 2025)

PanelAgee, Richardson & Nachmanoff, JJ.

Arguing Counsel

Douglas Kingsbery

per CA4 audio archive

Julie Avetta

per CA4 audio archive

Panel That Day

3 of 3 cases argued January 29, 2025 before this panel have been decided.

Decided

21-7609

Justin Longworth v. A. Mansukhani

Opinion Issued

Authored by Judge Nachmanoff*

23-1288· This case

United States v. Arthur Stover

Opinion Issued

Authored by Judge Agee

24-4048

United States v. Ron Elfenbein

Opinion Issued

Authored by Judge Richardson

Opinions

Majority
by Agee
March 12, 2025
Read opinion ↗

Disposition

Court: Vacated and remanded
Normalized: Vacated & Remanded

March 12, 2025