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Cesarini v. United States

296 F. Supp. 3 (1969), affirmed 428 F.2d 812 (1970)

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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)

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Facts

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

Issue

Holding and Reasoning (Young, J.)

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