Legal Opinion

Cahaly v. Benistar Property Exchange Trust Co.

Massachusetts Appeals Court

Decided April 17, 2007No. 05-P-1717PublishedCited by 25 opinions

1Opinion of the CourtGrainger, J.

This matter, involving protracted multiparty litigation, is presented in part by an amended report pursuant to Mass.R.Civ.P. 64(a), as amended, 423 Mass. 1403 (1996), and in part by cross appeals from an amended final judgment pursuant to Mass.R.Civ.P. 54(b), 365 Mass. 820 (1974).

The following facts are uncontested: the plaintiffs were investors who each separately contracted with defendant Benistar Property Exchange Trust Company, Inc. (Benistar), for the purpose of deferring tax obligations on proceeds from the sale of their investment properties. They did so pursuant to 26 U.S.C. § 1031,…

2Cases cited40 opinions

  1. International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
  2. Milliken v. MeyerSupreme Court of the United States · 1941
  3. Kaufman v. CohenAppellate Division of the Supreme Court of the State of New York · 2003
  4. My Bread Baking Co. v. Cumberland Farms, Inc.Massachusetts Supreme Judicial Court · 1968
  5. Harrison v. NetCentric Corp.Massachusetts Supreme Judicial Court · 2001

35 more not listed; retrieve them via the Exa API.

3Cited by25 opinions

  1. Boston Property Exchange Transfer Co. v. IantoscaCourt of Appeals for the First Circuit · 2013
  2. Cahaly v. Benistar Property Exchange Trust Co.Massachusetts Supreme Judicial Court · 2008
  3. Damon v. HukowiczDistrict Court, D. Massachusetts · 2013
  4. Smith v. JenkinsDistrict Court, D. Massachusetts · 2010
  5. Waxman v. WaxmanMassachusetts Appeals Court · 2013

20 more not listed; retrieve them via the Exa API.

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