Legal Opinion
Ogiony v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 22, 1980No. 79-4147PublishedCited by 2 opinions
1Opinion of the Court
617 F.2d 14
80-1 USTC P 9265
John and Norma OGIONY, John J. and Gloria Nasca, Joseph M.
and Nancy Nasca, Edward L. and Ruth M. Ogiony,
Peter Santin and Enis Santin,
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Nos. 504-508, Dockets 79-4147, 79-4149, 79-4151, 79-4153, 79-4155.
United States Court of Appeals,
Second Circuit.
Argued Dec. 10, 1979.
Decided Feb. 22, 1980.
Ralph J. Gregg, Buffalo, N.Y. (George M. Zimmermann, Philip John Szabla, Albrecht, Maguire, Heffern & Gregg, P. C., Buffalo, N.Y., of counsel), for petitioners-appellants.
Robert T. Duffy, Washington, D.C.…
2Cases cited9 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Strong v. CommissionerUnited States Tax Court · 1976
- Richard Rubin and Helene Rubin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Jones v. CommissionerCourt of Appeals for the Fifth Circuit · 1981
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981