Legal Opinion
Anthony Sicari and Esther Sicari v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 27, 1998No. Docket 97-4186Published
1Opinion of the Court
136 F.3d 925
81 A.F.T.R.2d 98-954, 98-1 USTC P 50,237
Anthony SICARI and Esther Sicari, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Docket No. 97-4186.
United States Court of Appeals,
Second Circuit.
Argued Dec. 2, 1997.
Decided Feb. 27, 1998.
Sheldon Eisenberger, New York City, for appellants.
Michelle B. O'Connor, Washington, DC (Loretta C. Argrett, Asst. Atty. Gen., David English Carmack, Tax Div., Dept. of Justice, Washington, DC, on the brief), for appellee.
Before: WINTER, Chief Judge, NEWMAN and WALLACE,* Circuit Judges.
JON O. NEWMAN, Circuit Judge:
1
This…
Also in this document: Dissent.
2Cases cited17 opinions
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- William L. King and Darlene E. King v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1981
- Makram A. Tadros v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
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