Legal Opinion
Charles B. Benenson and Dorothy Cullman v. United States
Court of Appeals for the Second Circuit
Decided November 13, 1967No. 31107_1PublishedCited by 21 opinions
1Opinion of the Court
WATERMAN, Circuit Judge:
This case raises interesting questions regarding the mitigation provisions of the Internal Revenue Code, 26 U.S.C. §§ 1311-1315, the doctrine of equitable recoupment as it has been applied in tax cases such as Bull v. United States, 295 U.S. 247, 55 S.Ct. 695, 79 L.Ed. 1421 (1935), and the relationship between those statutory provisions and that doctrine. We approve the disposition made of these questions by the district judge in his exhaustive opinion, reported at 257 F. Supp. 101 (S.D.N.Y.1966), and affirm the judgment entered below.
The facts were found to be as…
2Cases cited23 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. GoodsteinCourt of Appeals for the First Circuit · 1959
- Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
- Daniel J. Donovan v. Esso Shipping CompanyCourt of Appeals for the Third Circuit · 1958
- Matthew M. Becker and Anne M. Becker v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Matthew M. Becker and Anne M. BeckerCourt of Appeals for the Second Circuit · 1960
18 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Charles D. REICH, Plaintiff-Appellant, v. DOW BADISCHE COMPANY and Dow Chemical Company, Defendants-AppelleesCourt of Appeals for the Second Circuit · 1978
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- Republic Petroleum Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Brigham v. United StatesUnited States Court of Claims · 1972
- J. B. N. Telephone Company, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1981
16 more not listed; retrieve them via the Exa API.