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Cesarini Brief

Cesarini v. United States
United States District Court, Northern District of Ohio, 1969
296 F .Supp. 3, affirmed per curiam 428 F.2d 812 (6th Cir.1970).

Procedure: The taxpayers insisted that in the calendar year of 1964, $836.51 was erroneously overpaid to the government. They stated they were entitled to a refund in that amount along with the statutory interest from the date in which their refund claim was made to the Internal Revenue Service, October 13, 1965. Even if it had not expressly been stated that the defendants paid the amount, one could discern from the type of court that information. Had the defendants not paid the amount, their case would have been tried in tax court and the government would have been the plaintiff.

Facts: The material facts of the case were stipulated to by both defendants and the government. The court had to come to a resolution based on the following information:
The plaintiffs lived within the jurisdiction of the United States District Court for the Northern District of Ohio. They were a husband and wife who purchased a piano for $15.00, at an auction for their daughter to use at her piano lessons. The purchase was made in the year 1957. Seven years later, i.e. 1964, $4,467.00 was found by the plaintiffs during a cleaning of the piano. The plaintiffs were unable to determine the original owner of the cash so they exchanged the old currency for new at a bank. They reported the funds as ordinary income from other sources on their 1964 joint tax return. An amended return was filed by the plaintiffs on October 18, 1965, eliminating the $4,467.00 from gross income. The computed amount of $836.51 was requested for refund from the District Director of Internal Revenue in Cleveland, Ohio where the return was filed. The $836.51, was said to be overpaid due to the erroneously inclusion of the $4,467.00. Their claim for refund was rejected by the Commissioner of Internal Revenue on January 18,...