M. Douglas Berry, Trustee in Bankruptcy for Joe Louis Caldwell, Bankrupt v. United States

Fourth Circuit

M. Douglas Berry, Trustee in Bankruptcy for Joe Louis Caldwell, Bankrupt v. United States

760 F.2d 85, 1985 U.S. App. LEXIS 30517

CourtCourt of Appeals for the Fourth Circuit

DecidedApril 29, 1985

Docket84-1902

StatusPublished

Cited by3 cases

This text of 760 F.2d 85 (M. Douglas Berry, Trustee in Bankruptcy for Joe Louis Caldwell, Bankrupt v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

M. Douglas Berry, Trustee in Bankruptcy for Joe Louis Caldwell, Bankrupt v. United States, 760 F.2d 85, 1985 U.S. App. LEXIS 30517 (4th Cir. 1985).

Pincite

Opinion

PER CURIAM:

Plaintiff, M. Douglas Berry, trustee in bankruptcy for the estate of Joe Louis Caldwell, appeals from an order of the district court, denying his motion for summary judgment and granting summary judgment for defendant, the United States, in this action for a refund of federal income taxes.

On appeal, Berry contends that the district court erred in holding that payments which Berry received on behalf of the bankrupt taxpayer, Caldwell, in 1977, 1978, and 1979, pursuant to a guaranteed deferred compensation employment contract executed by Caldwell in 1970, were taxable in the respective years of receipt.

Upon consideration of the record, briefs, and oral argument, we find appellant’s contention to be without merit and affirm for the reasons expressed by the district court. Berry v. United States, 593 F.Supp. 80 (M.D.N.C.1984).

AFFIRMED.

Free access — add to your briefcase to read the full text and ask questions with AI