PANICHI v. U.S.

No. 428, Docket 87-6162.

834 F.2d 300 (1987)

Emil PANICHI and Emily Panichi, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided December 4, 1987.


Attorney(s) appearing for the Case

Jordan Stanzler, Asst. U.S. Atty., New York City (Rudolph W. Giuliani, U.S. Atty., Steven E. Obus, Asst. U.S. Atty., New York City, on the brief), for defendant-appellant.

Peter L. Maroulis, Poughkeepsie, N.Y. (Raymond M. Pezzo, James P. Constantino, Poughkeepsie, N.Y., on the brief), for plaintiffs-appellees.

Before NEWMAN and CARDAMONE, Circuit Judges, and GRAY, District Judge.


PER CURIAM:

The United States appeals from a judgment of the District Court for the Southern District of New York (Charles L. Brieant, Chief Judge) awarding Emil and Emily Panichi a tax refund. The Court ruled that plaintiffs were entitled to a deduction for depreciation of a list of their trash collection customers that Emil Panichi purchased from Dutchess Sanitation Service, Inc. On appeal, the United States argues that the customer list may not be depreciated because...

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