Legal Opinion

United States v. Salvatore Cirami, Salvatore Cirami & Margaret Cirami

Court of Appeals for the Second Circuit

Decided May 10, 1976No. 705, Docket 75-6104PublishedCited by 127 opinions

1Opinion of the Court

MULLIGAN, Circuit Judge:

This is an appeal from an order of the United States District Court for the Eastern District of New York, Hon. Walter Bruchhausen, J., filed on October 6, 1975, denying the motion of defendants, pursuant to Fed.R.Civ.P. 60(b)(6), to vacate a summary judgment against them in favor of the United States in an action arising out of an alleged tax deficiency. We affirm.

I. FACTS

The tax deficiency imposed here arose out of Salvatore Cirami’s operation in the early 1960’s of Air Freight Haulage Co., which was engaged in the business of supplying truck transportation service.…

2Cases cited15 opinions

  1. Link v. Wabash RailroadSupreme Court of the United States · 1962
  2. Ackermann v. United StatesSupreme Court of the United States · 1950
  3. Fed. Sec. L. Rep. P 94,803 Steven Flaks v. David I. Koegel and Flora Mir Candy CorporationCourt of Appeals for the Second Circuit · 1974
  4. James D. Hodgson, Secretary of Labor, Mike Trbovich v. United Mine Workers of AmericaCourt of Appeals for the D.C. Circuit · 1972
  5. L. P. Steuart, Inc. v. Joseph H. MatthewsCourt of Appeals for the D.C. Circuit · 1964

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3Cited by127 opinions

  1. 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
  2. State of New York and Erin D. Crotty v. Kevan M. Green and Polymer Applications, Inc., Docket No. 04-4070-CvCourt of Appeals for the Second Circuit · 2005
  3. Paddington Partners v. Jean-Louis Bouchard, Herbert A. Denton, Econocom Finance Nv Econocom International N v. Jeffries & Company, Inc.Court of Appeals for the Second Circuit · 1994
  4. 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
  5. Davis v. MuslerCourt of Appeals for the Second Circuit · 1983

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