Legal Opinion
United States v. Rexach
District Court, D. Puerto Rico
Decided March 26, 1971No. Civ. 67-64PublishedCited by 7 opinions
1Opinion of the Court
OPINION
CANCIO, Chief Judge.
This is an action brought pursuant to Sections 7401, 7402 and 7403 of the Internal Revenue Code and Sections 1340 and 1345 of Title 28 of the United States Code, on request of the Commissioner of Internal Revenue and under the direction of the Attorney General of the United States, filed February 10, 1964 to foreclose liens for income tax, interest and penalties assessed against defendant Félix Benitez Rexach for the calendar years 1959 and 1961, in the total sum of $2,934,098.57. The properties on which foreclosure is sought are the issued and outstanding stock of…
2Cases cited9 opinions
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Grant Foster and Barbara Dunn Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Orange Securities Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Lawrence v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- Maria Elisa Rodriguez v. Escambron Development Corp.Court of Appeals for the First Circuit · 1984
- Shaheen v. CommissionerUnited States Tax Court · 1974
- United States v. Lucienne D'Hotelle De Benitez RexachCourt of Appeals for the First Circuit · 1977
- United States v. De Benitez RexachDistrict Court, D. Puerto Rico · 1976
2 more not listed; retrieve them via the Exa API.