Legal Opinion
Benson v. Comm'r
United States Tax Court
Decided November 29, 2004No. Nos. 585-98, 19416-98, 19417-98, 19421-98, 12967-00, and 14171-01UnpublishedCited by 3 opinions
1Opinion of the Court
ERIC B. BENSON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Benson v. Comm'r
Nos. 585-98, 19416-98, 19417-98, 19421-98, 12967-00, and 14171-01
United States Tax Court
T.C. Memo 2004-272; 2004 Tax Ct. Memo LEXIS 285; 88 T.C.M. (CCH) 520;
November 29, 2004, Filed
Respondent's imposition of delinquency additions to tax as to Eric's 1993 tax year was sustained.
John M. Youngquist, for petitioners.
Michael E. Melone and Charlotte Mitchell, for respondent.
Ruwe, Robert P.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: These cases were consolidated for purposes of trial,…
2Cases cited50 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
45 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Benson v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Benson v. Comm'rUnited States Tax Court · 2006
- Benson v. CirCourt of Appeals for the Ninth Circuit · 2009