green
Positive treatment
4.1 score
Treatment trajectory · 1974 → 2026 · click a year to view as-of
1974
2000
2026
Top citers, strongest first. 7 distinct citers.
How cited ↗
discussed
Cited "see"
Welch v. United States
See Cataldo v. Comm’r, 60 T.C. 522, 524 (1973), aff'd per curiam, 499 F.2d 550 (2d Cir.1974); see also Keado, 853 F.2d at 1209 ; Zolla, 724 F.2d at 808 ; United States v. Ahrens, 530 F.2d 781 (8th Cir.1976); Pietanza v. Comm’r, 92 T.C. 729 (1989).
cited
Cited "see"
Webb v. Commissioner
Coleman v. Commissioner , 94 T.C. 82 , 90 (1990) ; see Cataldo v. Commissioner , 60 T.C. 522 (1973) , affd. per curiam 499 F.2d 550 (2d Cir. 1974) .
cited
Cited "see"
Barrash v. Commissioner
August v. Commissioner, 54 T.C. 1535 , 1536 (1970) ; see Cataldo v. Commissioner, 60 T.C. 522 (1973) , affd. per curiam 499 F.2d 550 (2d Cir. 1974) .
cited
Cited "see"
Cooperberg v. Commissioner
See Cataldo v. Commissioner, 60 T.C. 522 (1973) , affd. per curiam 499 F.2d 550 (2d Cir. 1974) . *434 3.
cited
Cited "see"
Hawkins
See Cataldo v. Commissioner, 60 T.C. 522 , 523 (1973) , affd. per curiam 499 F.2d 550 (2d Cir. 1974) ; see also Corcoran v. Comm'r, T.C.
cited
Cited "see, e.g."
Belagio Fine Jewelry, Inc.
See, e.g., Cataldo v. Commissioner, 60 T.C. 522, 524 (1973), aff’d per curiam, 499 F.2d 550 (2d Cir. 1974); Portwine v. Commissioner, T.C.
discussed
Cited "see, e.g."
Fleming v. Comm'r
Memo. 2005-230 ; see also Cataldo v. Commissioner , 60 T.C. *164 522 , 524 (1973) ("[W]hether a notice was returned is not an essential part of the proof required to show that a notice has been properly mailed."), aff'd , 499 F.2d 550 (2d Cir. 1974) .
Retrieving the full opinion text from the archive…
Anthony B. Cataldo and Ada W. Cataldo
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
802.
Court of Appeals for the Second Circuit.
Jun 25, 1974.
499 F.2d 550
Cited by 1 opinion | Published
74-2 USTC P 9533
Anthony B. CATALDO and Ada W. Cataldo, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 802, Docket 73-2609.
United States Court of Appeals, Second Circuit.
Argued May 30, 1974.
Decided June 25, 1974.
Anthony B. Cataldo, for petitioners-appellants and pro se.
Carleton D. Powell, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Myron C. Baum, Acting Asst. Atty. Gen., Meyer Rothwacks and Bennet N. Hollander, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.
Before MOORE, FRIENDLY and FEINBERG, Circuit Judges.
PER CURIAM:
1
The decision of the Tax Court is affirmed on the basis of its opinion, 60 T.C. 522 (1973).