U.S. Court of Appeals for the Fourth Circuit, 2023

Death and Taxes LLC v. The Cincinnati Insurance Company

Death and Taxes LLC v. The Cincinnati Insurance Company
U.S. Court of Appeals for the Fourth Circuit · Decided February 23, 2023

Death and Taxes LLC v. The Cincinnati Insurance Company

Opinion

USCA4 Appeal: 22-1237 Doc: 46 Filed: 02/23/2023 Pg: 1 of 3

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 22-1237

DEATH AND TAXES LLC, d/b/a Death & Taxes and Bridge Club; ASPIC, INC., d/b/a Poole’s Diner; ABC CORNERSHOP, INC., d/b/a Beasley’s Chicken + Honey, Chuck’s Burgers and Fox Liquor Bar; POOLE’SIDE, LLC, d/b/a Poole’side Pies; AUX KITCHEN LLC, Plaintiffs - Appellants, v. THE CINCINNATI INSURANCE COMPANY, Defendant - Appellee.

Appeal from the United States District Court for the Eastern District of North Carolina, at Raleigh. James C. Dever III, District Judge. (5:21-cv-00125-D)

Submitted: February 21, 2023 Decided: February 23, 2023

Before NIEMEYER and DIAZ, Circuit Judges, and MOTZ, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

ON BRIEF: Gagan Gupta, Stuart M. Paynter, PAYNTER LAW FIRM, PLLC, Hillsborough, North Carolina, for Appellants. Daniel G. Litchfield, Michael P. Baniak, Laurence J.W. Tooth, LITCHFIELD CAVO, LLP, Chicago, Illinois; Andrew A. Vanore, III, BROWN, CRUMP, VANORE & TIERNEY, PLLC, Raleigh, North Carolina, for Appellee.

USCA4 Appeal: 22-1237 Doc: 46 Filed: 02/23/2023 Pg: 2 of 3

Unpublished opinions are not binding precedent in this circuit.

USCA4 Appeal: 22-1237 Doc: 46 Filed: 02/23/2023 Pg: 3 of 3

PER CURIAM: Plaintiffs appeal the district court’s order granting The Cincinnati Insurance Company’s (“Cincinnati”) Fed. R. Civ. P. 12(b)(6) motion to dismiss Plaintiffs’ claims based on Cincinnati’s denial of insurance benefits Plaintiffs assert Cincinnati owed them to cover losses they sustained during the COVID-19 pandemic. We have reviewed the record and find no reversible error. Accordingly, we affirm the district court’s order. See Death and Taxes LLC v. The Cincinnati Ins. Co., No. 5:21-cv-00125-D (E.D.N.C. Feb. 2, 2022). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process.

AFFIRMED

Case-law data current through December 31, 2025. Source: CourtListener bulk data.