Legal Opinion
United States v. Rexach
District Court, D. Puerto Rico
Decided July 5, 1960No. C 72-58PublishedCited by 13 opinions
1Opinion of the Court
RUIZ-NAZARIO, District Judge.
This is an action for foreclosure of liens for income taxes assessed and outstanding against the taxpayer Felix Benitez Rexach for the years 1951 to 1956, both inclusive, in the sum of $2,354,478.-48, in which assessed interest, fraud, delinquency and negligence penalties plus accrued interest are included. The other defendants are not involved as taxpayers but were joined as defendants merely because they had the immediate control of certain properties the government sought to reach in satisfaction of its tax claims. The action was brought pursuant to Sections…
2Cases cited15 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Commissioner v. AckerSupreme Court of the United States · 1959
- Koshland v. HelveringSupreme Court of the United States · 1936
10 more not listed; retrieve them via the Exa API.
3Cited by13 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
- International Telephone & Telegraph Corp. v. General Telephone & Electronics Corp.District Court, D. Hawaii · 1972
- 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
8 more not listed; retrieve them via the Exa API.