Legal Opinion

Ross J. Dimauro v. United States

Court of Appeals for the Eighth Circuit

Decided May 24, 1983No. 82-1485PublishedCited by 15 opinions

1Opinion of the Court

JOHN R. GIBSON, Circuit Judge.

Ross J. DiMauro appeals from the judgment of the district court 1 which ruled against him on his claim for refund and in favor of the United States on the government’s counterclaim to recover the unpaid portion of tax assessments arising from Di-Mauro’s gambling activities. DiMauro claims (1) that the assessments were without factual foundation and (2) that the assessments were erroneous because the government’s methods of calculating his tax liability were unreasonable. We affirm.

DiMauro’s complaint sought a refund of $591.14 paid in partial satisfaction of…

2Cases cited14 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. United States v. JanisSupreme Court of the United States · 1976
  3. Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
  4. Raul Llorente v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1981
  5. Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977

9 more not listed; retrieve them via the Exa API.

3Cited by15 opinions

  1. Clayton v. CommissionerUnited States Tax Court · 1994
  2. Anastasato v. CommissionerCourt of Appeals for the Third Circuit · 1986
  3. William E. Brock, Secretary of Labor, United States Department of Labor v. Some Seto, Individually and Doing Business as Tony of CaliforniaCourt of Appeals for the Ninth Circuit · 1986
  4. Cornell M. Jones, Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1990
  5. In Re Dakota Industries, Inc.United States Bankruptcy Court, D. South Dakota · 1991

10 more not listed; retrieve them via the Exa API.

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