From our private database of 28,500+ case briefs...
Cesarini v. United States
United States District Court for the Northern District of Ohio
296 F. Supp. 3 (1969), affirmed 428 F.2d 812 (1970)
The Cesarinis (plaintiffs) purchased a used piano at an auction in 1957. In 1964, they discovered $4,467.00 in cash hidden inside the piano. They reported the sum as income in their 1964 income tax return. In 1965, they filed an amended income tax return, in which they removed the sum of $4,467.00 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 this court.
Rule of Law
Holding and Reasoning (Young, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 545,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 545,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 28,500 briefs, keyed to 983 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.