Legal Opinion
United States v. Felix Benitez Rexach
Court of Appeals for the First Circuit
Decided November 19, 1973No. 72-1051PublishedCited by 113 opinions
1Opinion of the Court
COFFIN, Chief Judge.
This is an appeal from a district court judgment upholding, except as to a pittance, a taxpayer’s defenses against the United States in a substantial suit for taxes and fraud penalties. The background is picaresque, involving a colorful engineer-entrepreneur (taxpayer) 1 whose alleged tax liabilities stemmed from his long-enjoyed preferment, by-grace of the late dictator of the Dominican Republic (Trujillo), as chief harbor developer of that country. Some of the alleged earnings from various harbor projects for the years 1959 and 1961 were sought to be taxed.…
2Cases cited61 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. TaylorSupreme Court of the United States · 1935
- Bull v. United StatesSupreme Court of the United States · 1935
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
56 more not listed; retrieve them via the Exa API.
3Cited by113 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Dellacroce v. CommissionerUnited States Tax Court · 1984
- Borchers v. CommissionerUnited States Tax Court · 1990
108 more not listed; retrieve them via the Exa API.