Legal Opinion

United States v. De Benitez Rexach

District Court, D. Puerto Rico

Decided April 5, 1976No. Civ. 531-64PublishedCited by 9 opinions

1Opinion of the Court

OPINION

TORRUELLA, District Judge.

This case is one more chapter in a series of prior actions before this Court involving attempts to recover income taxes allegedly due to the Government of the United States. 1

This Court has jurisdiction over the subject matter of this controversy by virtue of Sections 7401, 7402 and 7403 of the Internal Revenue Code of 1954 and Sections 1340 and 1345 of Title 28 of the United States Code.

Defendant Lucienne D’Hotelle de Benitez Rexach, hereinafter referred to as Lucienne, was born in Prance on January 15, 1909. She married Defendant Félix Benitez Rexach,…

2Cases cited43 opinions

  1. Linkletter v. WalkerSupreme Court of the United States · 1965
  2. Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
  3. Holmberg v. ArmbrechtSupreme Court of the United States · 1946
  4. Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
  5. Lawlor v. National Screen Service Corp.Supreme Court of the United States · 1955

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3Cited by9 opinions

  1. United States v. Ruby Company, a Utah CorporationCourt of Appeals for the Ninth Circuit · 1978
  2. United States v. StonehillCourt of Appeals for the Ninth Circuit · 1983
  3. Maria Elisa Rodriguez v. Escambron Development Corp.Court of Appeals for the First Circuit · 1984
  4. United States v. StonehillCourt of Appeals for the Ninth Circuit · 1983
  5. United States v. Lucienne D'Hotelle De Benitez RexachCourt of Appeals for the First Circuit · 1977

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