Legal Opinion
Besicorp v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 29, 2026No. 23-296Published
1Opinion of the Court
23-296(L) Besicorp v. Commissioner of Internal Revenue In the United States Court of Appeals For the Second Circuit August Term, 2023 (Argued: February 5, 2024 Decided: June 29, 2026) Docket Nos. 23-296(L), 23-299 (Con), 23-302 (Con), 23-321 (Con), 23-353 (Con), 23-359 (Con) BESICORP GROUP, INC., DAY STORES, INC., HUMBOLDT SHELBY HOLDING CORPORATION, THE MARKELL COMPANY, INC., VANCE FINANCE AND HOLDING CORPORATION, SEASHORE BROADCASTING CORPORATION, Petitioners-Appellants, –v.– COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. B e f o r e: LEVAL, CARNEY, and SULLIVAN, Circuit Judges. Six…
2Cases cited15 opinions
- United States v. GonzalesSupreme Court of the United States · 1997
- Bates v. United StatesSupreme Court of the United States · 1997
- United States v. BiscegliaSupreme Court of the United States · 1975
- Puerto Rico v. Franklin California Tax-Free TrustSupreme Court of the United States · 2016
- Hoyle v. Comm'rUnited States Tax Court · 2008
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