Legal Opinion
Rocco and Anthony Denubilo, D/B/A Roc's Tavern v. United States
Court of Appeals for the Second Circuit
Decided March 17, 1965No. 29341_1PublishedCited by 10 opinions
1Per curiam
The plaintiffs, who as partners own and operate a restaurant-tavern in Schenectady, New York, sued the United States to recover $469.68 allegedly erroneously assessed as an excise tax deficiency for the first quarter of calendar year 1956. They now seek to appeal from an order of the District Court for the Northern District of New York denying their motion to amend their complaint to embrace an additional $5,485.81 paid to meet deficiency assessments for the thirteen quarters from March 1, 1956, to June 30, 1959. The District Court rested its decision on the taxpayers’ failure to file a…
2Cases cited3 opinions
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
- Flora v. United StatesSupreme Court of the United States · 1960
- Djalma S. Wolfson v. Morris BlumbergCourt of Appeals for the Second Circuit · 1965
3Cited by10 opinions
- Richardson Greenshields Securities, Inc. v. Mui-Hin Lau, Ho Sih Fong, Kau-Ying Lau, Ying Lup Lau, and Wai Yau ChiCourt of Appeals for the Second Circuit · 1987
- Kahn v. Chase Manhattan Bank, N.A.Court of Appeals for the Second Circuit · 1996
- Warren Wells v. South Main BankCourt of Appeals for the Fifth Circuit · 1976
- Kahn v. Chase Manhattan Bank, N.A.Court of Appeals for the Second Circuit · 1996
- D'Ippolito v. Cities Service Co.Court of Appeals for the Second Circuit · 1967
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