Legal Opinion
Grace Cappuccilli v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 29, 1981No. 101, Docket 80-4244PublishedCited by 8 opinions
1Opinion of the Court
LUMBARD, Circuit Judge:
Dorothy Cappuccilli, Grace Cappuccilli, Gerald Paduano and Caroline Paduano appeal from a decision of the Tax Court, Tannenwald, J., sustaining income tax deficiencies asserted by the Commissioner for 1970-72, and denying a refund sought by the taxpayers for 1967-69.1 Some of the deficiencies were based on income from the sale of land by the taxpayers’ partnership Cappuccilli, Cappuccilli and Paduano (CCP), *139which the taxpayers reported as a capital gain and the Commissioner taxed as ordinary income. Other deficiencies were based on allocation of income under § 482 of…
2Cases cited8 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Latham Park Manor, Inc. v. CommissionerUnited States Tax Court · 1977
- B. Forman Co. v. CommissionerCourt of Appeals for the Second Circuit · 1972
- Collins Electrical Co. v. CommissionerUnited States Tax Court · 1977
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Eisenberg v. CommissionerUnited States Tax Court · 1982
- Long v. CommissionerUnited States Tax Court · 1989
- Johnson v. CommissionerUnited States Tax Court · 1982
- Eisenberg v. CommissionerUnited States Tax Court · 1982
- Grace Cappuccilli v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1981
3 more not listed; retrieve them via the Exa API.