Your search Notice: Fourth Circuit Local Rule 36(c) States That Citation of Unpublished Dispositions is Disfavored Except for Establishing Res Judicata, Estoppel, or the Law of the Case and Requires Service of Copies of Cited Unpublished Dispositions of the Fourth Circuit.charles E. Hurt; Carolyn Hurt, Plaintiffs-appellees, v. United States of America, Defendant-appellant,andcommissioner of the Internal Revenue Service, Defendant.charles E. Hurt; Carolyn Hurt, Plaintiffs-appellants, v. United States of America, Defendant-appellee,andcommissioner of the Internal Revenue Service, Defendant did not match any document.