Cesarini v. United States

296 F. Supp. 3 (1969)

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Cesarini v. United States

United States District Court for the Northern District of Ohio
296 F. Supp. 3 (1969)

SR
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Facts

The Cesarinis (plaintiffs) purchased a used piano at an auction in 1957. In 1964, they discovered $4,467 in cash hidden inside the piano. The Cesarinis reported the sum as income on their 1964 income-tax return. In 1965, they filed an amended income-tax return in which they removed the sum of $4,467 and requested a refund of the $836.51 in taxes they paid for the found money. The commissioner of Internal Revenue refused to refund the money, and the Cesarinis filed suit in federal district court.

Rule of Law

Issue

Holding and Reasoning (Young, J.)

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Casebooks

Federal Income Tax

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