Legal Opinion
Hugo Romanelli and Norma Romanelli v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 17, 1972No. 18751PublishedCited by 35 opinions
1Opinion of the Court
FAIRCHILD, Circuit Judge.
Appeal by Hugo and Norma Romanelli from a decision of the United States Tax Court 1 affirming the commissioner’s determination of deficiencies in income tax and addition of fifty percent of the underpayment for fraud pursuant to 26 U.S.C. § 6653(b).
Hugo Romanelli owned and operated a liquor store and bar called “Parkside Liquors” at 5158 West Irving Park Road in Chicago, Illinois. Beginning in February 1964, special agents of the Internal Revenue Service, Intelligence Division, visited petitioner’s tavern for the purpose of placing wagers. On October 29, 1964 a search…
2Cases cited28 opinions
- Miranda v. ArizonaSupreme Court of the United States · 1966
- Stovall v. DennoSupreme Court of the United States · 1967
- Johnson v. New JerseySupreme Court of the United States · 1966
- Harris v. New YorkSupreme Court of the United States · 1971
- Kastigar v. United StatesSupreme Court of the United States · 1972
23 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Riland v. CommissionerUnited States Tax Court · 1982
- Dellacroce v. CommissionerUnited States Tax Court · 1984
- Kluger v. CommissionerUnited States Tax Court · 1984
- Hartman v. CommissionerUnited States Tax Court · 1975
30 more not listed; retrieve them via the Exa API.