Judge Harris Circuit Judge

1 court opinions authored by Judge Harris Circuit Judge. AI-powered plain English summaries, key holdings, and legal analysis.

1 opinions analyzed.

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ca4 (1)

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Net Operating Loss (NOL) Calculation (1)Internal Revenue Code Section 172 (1)Built-In Gains (BIGs) in Tax Law (1)Treasury Regulations Interpretation (1)Tax Deficiency Assessment (1)Administrative Procedure Act (APA) Deference (1)

Opinions by Judge Harris Circuit Judge (1)

Bank of America Corporation v. United States

Fourth Circuit: Bank of America's 'all-in' NOL calculation upheld

ca4 · 2025-07-29 · Defendant Win · Impact: 65/100

Bank of America Corporation v. United States, decided by Fourth Circuit on July 29, 2025, resulted in a defendant win outcome. The Fourth Circuit affirmed the district court's decision, holding that B...

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