Legal Opinion
Baglivo v. Commissioner of Internal Revenue
District Court, E.D. Pennsylvania
Decided August 5, 1964No. Civ. A. No. 33576PublishedCited by 6 opinions
1Opinion of the Court
KIRKPATRICK, District Judge.
This is a motion to dismiss a complaint which asks this court to vacate a decision of the Tax Court, order a new trial, and restrain proceedings to collect the taxes found due. The facts set out in the complaint are as follows:
Statutory notices of deficiency for the years 1947 through 1953 and 1956 through 1958 were sent to the taxpayers, Dr. William S. Baglivo and his wife, Isabella. They filed petitions with the Tax Court for redetermination of the deficiencies, and that court, on February 14, 1961, and May 25, 1962, rendered decisions in favor of the…
2Cases cited3 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Quinn v. HookDistrict Court, E.D. Pennsylvania · 1964
3Cited by6 opinions
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- George T. Quinn, of the Estate of Thomas J. Thompson, Deceased v. Kenneth O. Hook, District Director of Internal Revenue and United States of AmericaCourt of Appeals for the Third Circuit · 1965
- United States v. HowardDistrict Court, D. Oregon · 1968
- Galanti v. United StatesDistrict Court, D. New Jersey · 1965
- Churchill Farms, Inc. v. OrrDistrict Court, E.D. Louisiana · 1971
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