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Income Tax Keyed to Bankman
Cesarini v. United States
Citation:296 F. Supp. 3 (N.D. Ohio 1969), aff’d per curiam, 428 F.2d 812 (6th Cir. 1970)
Plaintiffs purchased a used piano in 1957 and in 1964 discovered $4,467 in old currency in the piano. After being unable to identify who the money belonged to, the couple exchanged the old currency for new and included it as income for their tax return that year. Plaintiffs later filed an amended return removing the found money from their income, and this amended return was rejected by the Commissioner of Internal Revenue. Plaintiffs subsequently filed an action with the district court for relief.
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