Legal Opinion
Blanche S. Benjamin v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 10, 1979No. 77-2276PublishedCited by 63 opinions
1Opinion of the Court
FAY, Circuit Judge:
Respondent determined deficiencies in petitioners’ federal income taxes. From an adverse decision in the Tax Court, petitioners appeal.
The facts of this case are painstakingly set out in the Tax Court opinion and are therefore only briefly set forth below. Benjamin v. Commissioner of Internal Revenue, 66 T.C. 1084, 1086-96 (1976).
Starmount Corporation, a North Carolina corporation, owned between 3,000 and 4,000 acres of land in North Carolina. Prior to the 1964 redemption here at issue, Star-mount’s outstanding stock consisted of 4,732 shares of Class A preferred, 7,255…
2Cases cited6 opinions
- Benjamin v. CommissionerUnited States Tax Court · 1976
- Niedermeyer v. CommissionerUnited States Tax Court · 1974
- Bernard E. Niedermeyer and Tessie S. Niedermeyer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- In Re Estate Of Irwin G. Lukens, Deceased. George E. Lukens, PetitionersCourt of Appeals for the Third Circuit · 1957
- F. Norman Phelps and Alice Phelps v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Metzger Trust v. CommissionerUnited States Tax Court · 1981
- Cluck v. CommissionerUnited States Tax Court · 1995
- Merrill Lynch & Co., Inc., and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2004
- Cerone v. CommissionerUnited States Tax Court · 1986
- Glacier State Electric Supply Co. v. CommissionerUnited States Tax Court · 1983
58 more not listed; retrieve them via the Exa API.