Legal Opinion
Benson v. Commissioner
Court of Appeals for the Ninth Circuit
Decided March 31, 2009No. 07-72272PublishedCited by 14 opinions
1Opinion of the Court
FARRIS, Senior Circuit Judge:
Burton and Elizabeth Benson, husband and wife, filed joint tax returns between September 1994 and December 1995 for the years 1989, 1990, 1993, and 1994. 1 Burton was a retired Navy admiral and engineer, and was the 100 percent owner of Energy Research and Generation. ERG, a subchapter C corporation, filed its own tax returns and paid its own taxes. Burton Benson also owned a controlling interest — varying between one-half and two-thirds in the years at issue — in New Process Industries. NPI was a subchap-ter S corporation, or a passthrough entity, and therefore…
2Cases cited7 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Arthur L. Lawrence and Alma P. Lawrence v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- George MacIel v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2007
- Bakersfield Energy Partners, LP v. Comm'rUnited States Tax Court · 2007
- George Slaff v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Bakersfield Energy Partners, LP v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Burks v. United StatesCourt of Appeals for the Fifth Circuit · 2011
- Highwood Partners v. Comm'rUnited States Tax Court · 2009
- Thiessen v. Comm'rUnited States Tax Court · 2016
- Hyde v. Midland Credit Management, Inc.Court of Appeals for the Ninth Circuit · 2009
9 more not listed; retrieve them via the Exa API.