Legal Opinion
Grace Cappuccilli v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 29, 1981No. 101, Docket 80-4244Published
1Opinion of the Court
668 F.2d 138
82-1 USTC P 9118
Grace CAPPUCCILLI, et al., Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 101, Docket 80-4244.
United States Court of Appeals,
Second Circuit.
Argued Sept. 28, 1981.
Decided Dec. 29, 1981.
Victor Chini, Syracuse, N. Y. (Stanley R. Germain, Syracuse, N. Y., of counsel), for petitioners-appellants.
R. Russell Mather, Atty., Tax Div., Dept. of Justice, Washington, D.C. (John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Daniel F. Ross, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.
Before…
Also in this document: Concurrence.
2Cases cited13 opinions
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Malat v. RiddellSupreme Court of the United States · 1966
- Heiner v. DonnanSupreme Court of the United States · 1932
- United States v. BasyeSupreme Court of the United States · 1973
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
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