Your search Notice: Fourth Circuit Local Rule 36(c) States That Citation of Unpublished Dispositions is Disfavored Except for Establishing Res Judicata, Estoppel, or the Law of the Case and Requires Service of Copies of Cited Unpublished Dispositions of the Fourth Circuit.charles Howard Strahler, Jr.; Patricia Ann Strahler; Ruthv. Strahler, Officer, Plaintiffs-appellants,andwirth-strahler & Son, Incorporated, Plaintiff, v. Comptroller of the Treasury, Sales and Use Tax Division;thomas J. Mace; Assistant State Comptroller; Deborah B.bacharach; Assistant Attorney General, Sales and Use Taxdivision, Defendants-appellees did not match any document.