Court of Appeals for the Second Circuit November 29, 1995, 1152, Docket 94-6183 (Elias Kaggen and Rio A. Sferrazza v. Internal Revenue Service and United States of America)

combined-opinion

71 F.3d 1018 76 A.F.T.R.2d 95-7777, 64 USLW 2364, 95-2 USTC P 50,635, 43 Fed. R. Evid. Serv. 78 Elias KAGGEN and Rio A. Sferrazza, Plaintiffs-Appellants, v. INTERNAL REVENUE SERVICE and United States of America, Defendants-Appellees. No. 1152, Docket 94-6183. United States Court of Appeals, Second Circuit. Argued March 20, 1995. Decided Nov. 29, 1995. 1 David H.