Legal Opinion
Leo Manzoli and Mary Ann Manzoli v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided May 22, 1990No. 89-1607PublishedCited by 48 opinions
1Opinion of the Court
TORRUELLA, Circuit Judge.
Leo and Mary Ann Manzoli appeal from the Tax Court’s decision sustaining tax deficiencies assessed against them by the Commissioner of Internal Revenue (“Commissioner”). The issues are various and will be discussed seriatim.
FACTS
On June 13, 1984, the Grand Jury of the United States District Court for the District of Massachusetts indicted Leo Manzoli and Mary Ann Manzoli for willfully attempting to evade and defeat their federal income tax liabilities for the taxable years of 1977 and 1978 in violation of 26 U.S.C. § 7201. On January 3, 1986, Mr. Manzoli pled guilty…
2Cases cited32 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Glasser v. United StatesSupreme Court of the United States · 1942
- Allen v. McCurrySupreme Court of the United States · 1980
27 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Nelson M. Blohm and Joann M. Blohm v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Alvan H. Wolf v. Reliance Standard Life Insurance CompanyCourt of Appeals for the First Circuit · 1995
- Scott M. Epstein v. C.R. Bard, Inc., Futuremed Interventional, Inc. Crossbow Ventures, Inc.Court of Appeals for the First Circuit · 2006
- Alexander v. Internal Revenue Service of the United StatesCourt of Appeals for the First Circuit · 1995
- State Police Association of Massachusetts v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1997
43 more not listed; retrieve them via the Exa API.