Legal Opinion
United States ex rel. Perler v. Papandon
Court of Appeals for the Second Circuit
Decided June 3, 2003No. Docket No. 01-6186PublishedCited by 5 opinions
1Opinion of the Court
JACOBS, Circuit Judge.
John Papandon and Joseph Aracri operated a daisy chain of shell companies in 1983 to sell and re-seh gasoline in such a way that the federal excise tax then levied on gasoline sales would be incurred by an entity having no assets. (They were convicted of criminal tax fraud in a 1991 pro*54ceeding unrelated to this appeal.) In 1995, they were assessed over $6 million in unpaid excise taxes in respect of those transactions in 1983 on the theory that they (New York residents) and their shell companies (incorporated in New York) constituted de facto partnerships, and that each…
2Cases cited10 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Edith Libutti, Doing Business as Lion Crest Stable, a Sole Proprietorship v. United StatesCourt of Appeals for the Second Circuit · 1997
- United States v. Joseph Aracri, John Papandon, and Anthony ZummoCourt of Appeals for the Second Circuit · 1992
- United States v. John & Patricia FormaCourt of Appeals for the Second Circuit · 1994
- Emmanuel A. Ballard v. United StatesCourt of Appeals for the Fifth Circuit · 1994
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- DESKOVIC v. City of PeekskillDistrict Court, S.D. New York · 2009
- Board of Trustees v. Palladium Equity Partners, LLCDistrict Court, E.D. Michigan · 2010
- Papandon v. United States ex rel. PerlerCourt of Appeals for the Second Circuit · 2009
- Papandon v. United States ex rel. PerlerCourt of Appeals for the Second Circuit · 2009
- United States v. PapandonCourt of Appeals for the Second Circuit · 2003