Legal Opinion
Cirillo v. Commissioner
Court of Appeals for the Third Circuit
Decided March 1, 1963No. Nos. 13902, 13903PublishedCited by 110 opinions
1Opinion of the Court
HASTIE, Circuit Judge.
In June 1957, Joseph Cirillo and his wife, Martha, jointly filed their first income tax returns for the years 1945 to 1954, inclusive. They acted after having learned that revenue agents were investigating the husband’s tax liability. Throughout the years in question, the husband had received both a regular salary as a municipal employee, from which appropriate sums had' been withheld on account of income taxes, and modest fees earned in the part-time practice of law. The wife had received no income. The Commissioner disallowed certain deductions claimed in the…
2Cases cited23 opinions
- Emich Motors Corp. v. General Motors Corp.Supreme Court of the United States · 1951
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
18 more not listed; retrieve them via the Exa API.
3Cited by110 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Breman v. CommissionerUnited States Tax Court · 1976
- Kotmair v. CommissionerUnited States Tax Court · 1986
105 more not listed; retrieve them via the Exa API.