Legal Opinion
Gene L. Moretti v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 23, 1996No. 415, Docket 95-4036PublishedCited by 26 opinions
1Opinion of the Court
ALTIMARI, Circuit Judge:
Petitioner-appellant Gene L. Moretti (“Moretti”) appeals from two orders of the United States Tax Court sustaining certain deficiencies and additions to Moretti’s 1990 and 1991 federal income taxes, after a bench trial, and denying Moretti’s claims to certain tax refunds and carryovers. For the reasons stated below, we affirm in part the rulings of the Tax Court, reverse in part, vacate the judgment, and remand the matter to the Tax Court for a new trial.
Background
Moretti and his wife, Lorraine Moretti (“Mrs. Moretti”), who were married in 1957, failed to file federal…
2Cases cited23 opinions
- Western Mining Council v. WattCourt of Appeals for the Ninth Circuit · 1981
- Commissioner v. LundySupreme Court of the United States · 1996
- Laing v. United StatesSupreme Court of the United States · 1976
- David Deutsch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Eccles v. CommissionerUnited States Tax Court · 1953
18 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Chai v. CommissionerCourt of Appeals for the Second Circuit · 2017
- Savage v. CommissionerUnited States Tax Court · 1999
- United States v. LetscherDistrict Court, S.D. New York · 1999
- John Maier, III v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2004
- United States v. MyersDistrict Court, E.D. New York · 2017
21 more not listed; retrieve them via the Exa API.