Record
Court opinion
1981-12-04
U.S. Court of Appeals for the Eighth Circuit, via CourtListener
United States v. Civella (Carmen J.), 666 F.2d 1122 (8th Cir. 1981)
A tax appeal by Carmen J. Civella, president and principal owner of CMS, Inc., which owned a nightclub; his conviction for willful failure to file a corporate return is affirmed. The opinion records an Assistant U.S. Attorney identifying him as 'the son of Carl Civella and the cousin of Nicholas Civella.'
- Date
- 1981-12-04
- Kind
- court-opinion
- Retrieved
- 2026-10-12
- Docket
- 81-1160
- Rights
- A federal court opinion. A work of the United States government, public domain under 17 U.S.C. § 105. The text was read on CourtListener; no publisher headnote is used.
This is not the Nick and Carl Civella racketeering case. Carmen J. Civella was convicted of willful failure to file a corporate return (26 U.S.C. section 7203) for CMS, Inc., which owned a nightclub called “Mother’s,” and sentenced to two years’ probation and a $1,000 fine; the conviction was affirmed on 4 December 1981. Part III records that “The Assistant U.S. Attorney identified defendant as the son of Carl Civella and the cousin of Nicholas Civella, both of whom have been identified in the media as underworld figures.”
The kinship statement is the opinion’s account of what the prosecutor said, and is the only place the opinion states it. The text read does not name the city of the nightclub. Carmen Civella is a private individual beyond this record and is not given a page.