Cesarini v. United States (original) (raw)

Cesarini v. United States, 296 F. Supp. 3 (N.D. Ohio 1969), is a historic case decided by the U.S. District Court for the Northern District of Ohio, where the court ruled that treasure trove property is included in gross income for the tax year when it was discovered. The case is frequently cited in American law school textbooks as an example of the nuances of income taxation.