Legal Opinion
Anna Poggetto and A. D. Poggetto v. United States
Court of Appeals for the Ninth Circuit
Decided July 30, 1962No. 17674PublishedCited by 11 opinions
1Opinion of the Court
ORR, Circuit Judge.
Appellants seek to recover federal income taxes paid for the calendar years 1956 and 1957, on the ground that $23,-000.00 which had been received and reported as income by their daughter Marian Poggetto, was improperly attributed to appellant A. D. Poggetto. Under state community property law each appellant,' A. D. Poggetto and his wife, Anna, was taxed by the Commissioner of Internal Revenue on fifty per cent of the above amount. The trial court held that the Commissioner was correct. The question presented is whether Marian Poggetto should be considered a member of a…
2Cases cited10 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Mathew J. Spiesman, Jr., and Mary Spiesoman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Parker v. WestoverCourt of Appeals for the Ninth Circuit · 1955
- Dyer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Sam Snyder v. Harry C. Westover, Former Collector of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Donald L. Evans and Joan Evans v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Cirelli v. CommissionerUnited States Tax Court · 1984
- Carriage Square, Inc. v. CommissionerUnited States Tax Court · 1977
- Ketter v. CommissionerUnited States Tax Court · 1978
- Tifd Iii-E Inc. v. United StatesDistrict Court, D. Connecticut · 2009
6 more not listed; retrieve them via the Exa API.