Legal Opinion
Elias Kaggen and Rio A. Sferrazza v. Internal Revenue Service and United States of America
Court of Appeals for the Second Circuit
Decided June 6, 1995No. 1152, 1613, Dockets 94-6183, 94-6185Published
1Opinion of the Court
57 F.3d 163
75 A.F.T.R.2d 95-2715, 95-1 USTC P 50,304
Elias KAGGEN and Rio A. Sferrazza, Plaintiffs-Appellants,
v.
INTERNAL REVENUE SERVICE and United States of America,
Defendants-Appellees.
Nos. 1152, 1613, Dockets 94-6183, 94-6185.
United States Court of Appeals,
Second Circuit.
Argued March 20, 1995.
Decided June 6, 1995.
1
David H. Singer, New York City, Thomas A. Lopresti, Smithtown, NY, for plaintiffs-appellants.
2
Eugene J. Rossi, Gary R. Allen, Washington, DC, (U.S. Dept. of Justice) Zachary W. Carter, Brooklyn, NY, for defendants-appellees.
3
Before: McLAUGHLIN and JACOBS, Circuit Judges, and…
Also in this document: Dissent.
2Cases cited8 opinions
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Precision Etchings & Findings, Inc. v. Lgp Gem, Ltd., Maurice C. Feiger, Precision Etchings & Findings, Inc. v. Lgp Gem, Ltd., Maurice C. FeigerCourt of Appeals for the First Circuit · 1992
- The State Bank of Fraser, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1988
- United States v. Donahue Industries, Inc., Dba Donahue Printing Company, and Rainier National BankCourt of Appeals for the Ninth Circuit · 1990
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