Legal Opinion
Anthony J. Accardo and Clarice Accardo v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 9, 1991No. 90-2649PublishedCited by 43 opinions
1Opinion of the Court
CUMMINGS, Circuit Judge.
This case presents the somewhat paradoxical situation in which the IRS treats convicted taxpayers more favorably than acquitted taxpayers. The Internal Revenue Code affords a tax break for the former while the latter may not deduct any portion of the same kind of expense. We must decide whether a taxpayer may deduct the legal fees committed to the successful defense of a criminal prosecution under the Racketeer Influenced and Corrupt Organizations Act (“RICO”) (18 U.S.C. § 1961 et seq. (1970)). Anthony J. Accardo was charged along with fourteen other defendants for…
2Cases cited25 opinions
- Russello v. United StatesSupreme Court of the United States · 1983
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Cheek v. United StatesSupreme Court of the United States · 1991
- Neely v. CommissionerUnited States Tax Court · 1985
- United States v. GilmoreSupreme Court of the United States · 1963
20 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Fort Howard Corp. v. CommissionerUnited States Tax Court · 1994
- Schwalbach v. CommissionerUnited States Tax Court · 1998
- Edward J. Richardson v. Commissioner of Internal Revenue, Irene E. Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
- BUNNEY v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
38 more not listed; retrieve them via the Exa API.