Anthony B. Cataldo and Ada W. Cataldo v. Commissioner of Internal Revenue

Cataldo v. Comm'r of Internal Revenue, 499 F.2d 550 (2d Cir. 1974)

Court: Court of Appeals for the Second Circuit · U.S. Courts of Appeals
Decided: June 25, 1974
Docket: No. 802
Citations: 499 F.2d 550

Opinion

499 F.2d 550 74-2 USTC P 9533

Anthony B. CATALDO and Ada W. Cataldo, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 802, Docket 73-2609.

United States Court of Appeals, Second Circuit.

Argued May 30, 1974. Decided June 25, 1974.

Anthony B. Cataldo, for petitioners-appellants and pro se.

Carleton D. Powell, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Myron C. Baum, Acting Asst. Atty. Gen., Meyer Rothwacks and Bennet N. Hollander, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.

Before MOORE, FRIENDLY and FEINBERG, Circuit Judges.

PER CURIAM:

The decision of the Tax Court is affirmed on the basis of its opinion, 60 T.C. 522 (1973).

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 4 cases

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Relies on it most ⓘ

United States v. Edward J. Ahrens530 F.2d 781 (8th Cir. 1976)
Church of Scientology v. Commissioner83 T.C. No. 25
Estate of Benjamin Shapiro, Deceased, Saul A. Shapiro, and Stephen Shapiro v. Commissioner of Internal Revenue111 F.3d 1010 (2d Cir. 1997)
Brunwasser v. Commissioner1986 T.C. Memo. 196

Most recent

Estate of Benjamin Shapiro, Deceased, Saul A. Shapiro, and Stephen Shapiro v. Commissioner of Internal Revenue111 F.3d 1010 (2d Cir. 1997)
Brunwasser v. Commissioner1986 T.C. Memo. 196
Church of Scientology v. Commissioner83 T.C. No. 25
United States v. Edward J. Ahrens530 F.2d 781 (8th Cir. 1976)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 1

Depth	Case	Cited by
	Cataldo v. Comm'r, 60 T.C. No. 57	94

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