AGNELLINO v. C. I. R.

No. 13655.

302 F.2d 797 (1962)

Anthony AGNELLINO and Florence Agnellino, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided May 9, 1962.


Attorney(s) appearing for the Case

Benjamin Weiner, New Brunswick, N. J. (Mayo & Weiner, New Brunswick, N. J., on the brief), for petitioners.

Robert L. Waters, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Department of Justice, Washington, D. C., on the brief), for respondent.

Before McLAUGHLIN, KALODNER and HASTIE, Circuit Judges.


HASTIE, Circuit Judge.

The Tax Court has determined that there are deficiencies aggregating $54,532.45 in the joint income tax returns of petitioners, Anthony Agnellino and his wife Florence, for the five years from 1953 through 1957. To these deficiency assessments 50 per cent fraud penalties were added. On this appeal the taxpayers contest both the deficiency assessments and the fraud penalties.

During the taxable years Anthony Agnellino operated a motel...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases