Ermenegildo Cesarini and Mary C. Cesarini v. United States

Plaintiffs appeal from a judgment of the District Court for the Northern District of Ohio, Western Division, which denied their claim for the recovery of income tax paid in the year 1964. In that year the plaintiffs, husband and wife, paid the sum of $836.51 as the income tax due on currency in the amount of $4,467 found by them in a second-hand piano which they had purchased in the year 1957 for the sum of $15.00. Upon denial of their claim for refund, they began this suit. The facts were stipulated and are recited in the opinion of Honorable Don J. Young, reported as Cesarini v. United…