Legal Opinion
Albert J. Taggi & Ann D. Taggi v. United States
Court of Appeals for the Second Circuit
Decided September 12, 1994No. 1793, Docket 94-6008PublishedCited by 46 opinions
1Opinion of the Court
VAN GRAAFEILAND, Circuit Judge:
Albert J. Taggi and his wife, Ann, appeal from a summary judgment of the United States District Court for the Southern District of New York (Goettel, J.) denying their claim for a tax refund. See 835 F.Supp. 744 (S.D.N.Y.1993). We affirm.
In December 1985, Albert Taggi, a longtime employee of AT & T Communications, Inc. (“AT & T”), was told that his employment would be terminated as part of a general reduction in AT & T’s workforce. He was offered a choice of two termination payment plans. Under one option, he would receive a lump sum “termination payment” equal…
2Cases cited29 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1965
- Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
24 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Pipitone v. United StatesCourt of Appeals for the Seventh Circuit · 1999
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
- Daniel C. Greer v. United StatesCourt of Appeals for the Sixth Circuit · 2000
- Ray L. Wesson, Estate of Ray Wesson, Deceased, E. Hall, Administrator v. United StatesCourt of Appeals for the Fifth Circuit · 1995
- Charles Francisco Cecilia Francisco v. United StatesCourt of Appeals for the Third Circuit · 2001
41 more not listed; retrieve them via the Exa API.