1. Home
  2. Browse Decisions
  3. F.2d
  4. 776 F.2d
  5. 776 F.2d 406 (1985)
 

GIARDINO v. C.I.R.

No. 158, Docket 85-6104.

776 F.2d 406 (1985)

Alfred GIARDINO, Executor of the Estate of Ferdinand G. Chiarello, Plaintiff-Appellee, v. COMMISSIONER OF INTERNAL REVENUE and United States of America, Defendants-Appellants.

United States Court of Appeals, Second Circuit.

Decided November 5, 1985.

Attorney(s) appearing for the Case

Gerald T. Ford, Asst. U.S. Atty. for the S.D. of N.Y. (Rudolph W. Giuliani, U.S. Atty. for the S.D. of N.Y., Marc H. Rosenbaum, Jane E. Booth, Asst. U.S. Attys., of counsel), for defendants-appellants.

W. Donald Nyland, New York City (Lambos, Flynn, Nyland & Giardino, New York City, Peter C. Lambos, of counsel), for plaintiff-appellee.

Before KAUFMAN, PRATT, and MINER, Circuit Judges.

IRVING R. KAUFMAN, Circuit Judge:

Judge Learned Hand once wrote of the Income Tax Code, "the words ... dance before my eyes in a meaningless procession: cross-reference to cross-reference, exception upon exception ..." We are called upon today to determine whether a cross reference in the Tax Code, typical of the Code's complexities, is sufficiently unambiguous to exempt a decedent's insurance proceeds from taxation. Relying on the literal meaning of the Code provisions...

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