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Cataldo v. United States

UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT


decided: June 25, 1974.

ANTHONY B. CATALDO AND ADA W. CATALDO, PLAINTIFFS-APPELLANTS,
v.
UNITED STATES OF AMERICA, DEFENDANT-APPELLEE

Appeal from a judgment of the United States District Court for the Southern District of New York, Levet, Judge, denying appellants' claim for an income tax refund. Affirmed.

Moore, Friendly and Feinberg, Circuit Judges.

Author: Per Curiam

This is an appeal from a judgment of the United States District Court for the Southern District of New York, denying appellants' claim for an income tax refund for the year 1963. Appellants have broadly attacked the decision of the District Court and the fairness of the proceedings before it. We have carefully considered the record and the transcripts of that trial and the briefs submitted to us by the parties and have concluded that appellants were afforded a fair trial and that the District Court did not err in finding for the Government. We therefore affirm.

In the course of the proceedings in the District Court, appellant Anthony B. Cataldo was summoned to show cause why he should not be held in contempt.*fn1 A judgment so holding was filed on May 18, 1973. Although appellants proffer various arguments attacking the validity of this latter judgment, no appeal has been taken from it and we therefore lack the jurisdiction to undertake its review.

Judgment affirmed.

Disposition

Judgment affirmed.


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