Legal Opinion
Anthony Agnellino and Florence Agnellino v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided May 9, 1962No. 13655_1PublishedCited by 42 opinions
1Opinion of the Court
HASTIE, Circuit Judge.
The Tax Court has determined that there are deficiencies aggregating $54,-532.45 in the joint income tax returns of petitioners, Anthony Agnellino and his wife Florence, for the five years from 1953 through 1957. To these deficiency assessments 50 per cent fraud penalties were added. On this appeal the taxpayers contest both the deficiency assessments and the fraud penalties.
During the taxable years Anthony Agnellino operated a motel and a drive-in restaurant in Eatontown, New Jersey. Starting in 1952 with 13 motel units, he increased the size of the motel to 27 units…
2Cases cited10 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- United States v. JohnsonSupreme Court of the United States · 1943
- George Schwarzkopf v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- Lesly Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Gariepy v. United StatesCourt of Appeals for the Sixth Circuit · 1951
5 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Giddio v. CommissionerUnited States Tax Court · 1970
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- Conforte v. CommissionerUnited States Tax Court · 1980
37 more not listed; retrieve them via the Exa API.