Nicholas Di Vincenzo v. Commissioner of Internal Revenue
This text of 196 F.2d 218 (Nicholas Di Vincenzo v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
This is a petition to review a decision of the Tax Court which in turn refused relief to the petitioner on the ground that he had not brought his claim within any exemption or deduction allowed by the tax law. While the court has sympathy with the petitioner as a person it has no authority to create deductions. The decision of the Tax Court was right and will be affirmed.
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Cite This Page — Counsel Stack
196 F.2d 218, 43 A.F.T.R. (P-H) 110, 1952 U.S. App. LEXIS 4249, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nicholas-di-vincenzo-v-commissioner-of-internal-revenue-ca3-1952.