Legal Opinion
Benderoff v. United States
Court of Appeals for the Eighth Circuit
Decided July 24, 1968No. Nos. 18973-18976PublishedCited by 27 opinions
1Opinion of the Court
VAN OOSTERHOUT, Chief Judge.
The common controlling issue in these four consolidated appeals from final judgment dismissing timely claims of taxpayers1 for refund of additional 1959 income taxes, penalty and interest paid, which are alleged to have been unlawfully assessed, is whether dividends distributed to taxpayers as shareholders of V. C. *134Benderoff Company, Inc., a Subchapter S Corporation, were inadequately disclosed by the relevant tax returns so as to extend the statute of limitations for deficiency assessments to six years from the time the returns were filed. More precisely, the…
2Cases cited8 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Uptegrove Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Roschuni v. CommissionerUnited States Tax Court · 1965
- George Slaff v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Walker v. CommissionerUnited States Tax Court · 1966
3 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Quinn v. CommissionerUnited States Tax Court · 1974
- Quick Trust v. CommissionerUnited States Tax Court · 1970
- George MacIel v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2007
- University Country Club, Inc. v. CommissionerUnited States Tax Court · 1975
- Estate of Fry v. CommissionerUnited States Tax Court · 1987
22 more not listed; retrieve them via the Exa API.