Legal Opinion
Angelo Fiataruolo, Angelo Veno v. United States
Court of Appeals for the Second Circuit
Decided November 3, 1993No. 969, 1292, Dockets 92-6169, 92-6177PublishedCited by 131 opinions
1Opinion of the Court
CARDAMONE, Circuit Judge:
It is our task on this appeal to decide who was in control of a construction contractor’s finances. On the resolution of this issue hinges liability for the payment of federal withholding taxes. The government claims the two taxpayers before us had significant authority over the contractor’s finances and should be held responsible for payment of the taxes due. Taxpayers insist they had no say in the family-run construction business, and that their only connection to it was as partners on jointly bid construction projects; whatever dominion they exercised, taxpayers…
2Cases cited38 opinions
- Brown Shoe Co. v. United StatesSupreme Court of the United States · 1962
- Firestone Tire & Rubber Co. v. RisjordSupreme Court of the United States · 1981
- Bankers Trust Co. v. MallisSupreme Court of the United States · 1978
- United States v. Paul A. BilzerianCourt of Appeals for the Second Circuit · 1991
- Slodov v. United StatesSupreme Court of the United States · 1978
33 more not listed; retrieve them via the Exa API.
3Cited by131 opinions
- United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
- United States v. Kellogg (In Re West Texas Marketing Corp.)Court of Appeals for the Fifth Circuit · 1994
- United States v. LandauCourt of Appeals for the Second Circuit · 1998
- Pandrol Usa, Lp and Pandrol Limited v. Airboss Railway Products, Inc., Airboss of America Corp., Robert M. Magnuson, and Jose R. MediavillaCourt of Appeals for the Federal Circuit · 2003
- Petereit v. S.B. Thomas, Inc.Court of Appeals for the Second Circuit · 1995
126 more not listed; retrieve them via the Exa API.