Legal Opinion
United States v. Lucienne D'Hotelle De Benitez Rexach
Court of Appeals for the First Circuit
Decided June 20, 1977No. 76-1117PublishedCited by 17 opinions
1Opinion of the Court
INGRAHAM, Circuit Judge.
This case and related lawsuits reflect the United States’ efforts to tax income earned in the 1940’s and 1950’s by Felix Benitez Rexach, husband of Lucienne D’Hotelle de Benitez Rexach. 1 The deaths of Lucienne and Felix have not halted the litigation. We hold that the district court erred in ruling that Lucienne was not liable for taxes on one-half the income earned by Felix from November 10, 1949 to May 20, 1952. We do not disturb the refusal of the district court to dismiss Maria Benitez Rexach Viu-da de Andreu as a party defendant.
FACTS
Lucienne D’Hotelle was born…
2Cases cited24 opinions
- Mapp v. OhioSupreme Court of the United States · 1961
- Linkletter v. WalkerSupreme Court of the United States · 1965
- Wolf v. ColoradoSupreme Court of the United States · 1949
- Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
- Cipriano v. City of HoumaSupreme Court of the United States · 1969
19 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Michele Portmann, Doing Business as Grafica, an Individual v. United StatesCourt of Appeals for the Seventh Circuit · 1982
- Kimberly-Clark Corp. v. DubnoSupreme Court of Connecticut · 1987
- Quiles Hernández v. Del ValleSupreme Court of Puerto Rico · 2006
- United States v. StonehillCourt of Appeals for the Ninth Circuit · 1983
- Pooran and Mohammad Akbarin v. Immigration and Naturalization ServiceCourt of Appeals for the First Circuit · 1982
12 more not listed; retrieve them via the Exa API.