| 翻訳と辞書 |
| Cesarini v. United States ： ウィキペディア英語版 |
Cesarini v. United States
''Cesarini v. United States'', 296 F.Supp. 3 (N.D. Ohio 1969), is a historic case decided by the U.S. District Court for the Northern District of Ohio, where the court ruled that treasure trove property is included in gross income for the tax year when it was discovered. The case is frequently cited in American law school textbooks as an example of the nuances of income taxation.
== Facts ==
The plaintiffs were a husband and wife who purchased a used piano at an auction sale in 1957 for approximately $15.00.〔Cesarini v. United States, 296 F.Supp. 3 (D. Ohio 1969).〕 In 1964, while cleaning the piano, they discovered $4,467.00 in old currency in the piano.〔 Plaintiffs exchanged the old currency for new at a bank and reported $4,467.00 on their 1964 joint U.S. federal income tax return as ordinary income from other sources.〔 On October 18, 1965, the couple filed an amended return, eliminating $4,467.00 from the gross income computation and requesting a refund of $836.51.〔 On January 18, 1966, the Internal Revenue Service (IRS) rejected their refund claim, and they later filed a lawsuit.〔 The taxpayers asserted three arguments: (1) $4,467.00 is not includable in gross income under Internal Revenue Code section 61 (26 U.S.C. Sec. 61); (2) Even if the money was gross income, it was due and owing in the year the piano was purchased, 1957, and by 1964 the statute of limitations provided by 26 U.S.C. Sec. 6501 had elapsed; and (3) If the money is gross income in 1964, then plaintiffs are entitled to capital gains treatment under Section 1221 of the Internal Revenue Code.〔
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
■ウィキペディアで「Cesarini v. United States」の詳細全文を読む
スポンサード リンク
| 翻訳と辞書 : 翻訳のためのインターネットリソース |
Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.
|
|