Case Name: Salvador A. GAUDIANO, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 2001-03-06
Citations: 5 F. App'x 469
Docket Number: No. 99-1294
Parties: Salvador A. GAUDIANO, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before BOGGS and NORRIS, Circuit Judges; and NUGENT, District Judge.
Reporter: West's Federal Appendix
Volume: 5
Pages: 469–469

Head Matter:
Salvador A. GAUDIANO, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 99-1294.
United States Court of Appeals, Sixth Circuit.
March 6, 2001.
Before BOGGS and NORRIS, Circuit Judges; and NUGENT, District Judge.
The Honorable Donald C. Nugent, United States District Judge for the Northern District of Ohio, sitting by designation.

Opinion:
On June 8, 2000, this court issued its opinion affirming the ruling of the United States Tax Court's upholding the Commissioner's deficiency determinations in this case. On January 16, 2001, the United States Supreme Court vacated our judgment and remanded the case for further consideration in light of Gitlitz v. Commissioner of Internal Revenue, No. 99-1295, decided January 9, 2001. This cause is therefore remanded to the United States Tax Court for further consideration in conformity with the Supreme Court's opinion.