Legal Opinion
United States v. Salvatore Cirami, Salvatore Cirami & Margaret Cirami
Court of Appeals for the Second Circuit
Decided September 1, 1977No. 1057, Docket 77-6021PublishedCited by 279 opinions
1Opinion of the Court
WATERMAN, Circuit Judge:
Salvatore and Margaret Cirami appeal from an order denying their second motion, made pursuant to Rule 60(b)(6) of the Federal Rules of Civil Procedure, to vacate a final judgment of the United States District Court for the Eastern District of New York entered against them in a suit for unpaid taxes. The precise nature of the government’s tax claim is set forth in our earlier opinion in this case affirming the denial of the Ciramis’ first Rule 60(b) motion, United States v. Cirami, 535 F.2d 736 (2d Cir. 1976).
For the purposes of this opinion, we take the facts to be as…
2Cases cited16 opinions
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- Ackermann v. United StatesSupreme Court of the United States · 1950
- Klapprott v. United StatesSupreme Court of the United States · 1949
- Smith v. AyerSupreme Court of the United States · 1880
- Klapprott v. United StatesSupreme Court of the United States · 1949
11 more not listed; retrieve them via the Exa API.
3Cited by279 opinions
- Samuel Nemaizer, General Manager of the New York Coat, Suit, Dress, Rainwear and Allied Workers' Union I.L.G.W.U. v. Jack Baker, an IndividualCourt of Appeals for the Second Circuit · 1986
- Securities and Exchange Commission v. Robert J. McNulty George G. Handgis, Franklin D. Roberts, John M. Shanklin and W.N. Thompson, John M. ShanklinCourt of Appeals for the Second Circuit · 1998
- United States v. Ernesto Quintieri, Carlo DonatoCourt of Appeals for the Second Circuit · 2002
- Community Dental Services, Dba Smilecare Dental Group v. Stuart Tani, DdsCourt of Appeals for the Ninth Circuit · 2002
- Roy William Harris v. United StatesCourt of Appeals for the Second Circuit · 2004
274 more not listed; retrieve them via the Exa API.