Cesarini v. United States
United States District Court for the Northern District of Ohio
296 F.Supp. 3 (1969)
Relevant factsFree
The Cesarinis (plaintiffs) bought a used piano at auction in 1957 and, in 1964, discovered $4,467 in cash hidden inside it. They reported the money as 1964 income and paid $836.51 in tax on it, then filed an amended return removing the income and seeking a refund. The IRS refused to refund the tax, and the Cesarinis sued.
IssueFree
Whether income is subject to tax when no express exemption in the Tax Code applies to it.