Legal Opinion
Benenson v. Comm'r
Court of Appeals for the Second Circuit
Decided December 14, 2018No. 16-2953-ag; August Term 2017PublishedCited by 3 opinions
1Opinion of the Court
Reena Raggi, Circuit Judge:
At issue on this appeal is a decision of the United States Tax Court (Kathleen Kerrigan, Judge ), upholding tax deficiencies noticed by respondent Commissioner for tax year 2008 against (1) petitioners, James Benenson, Jr. ("Benenson, Jr.") and his wife Sharen Benenson; (2) petitioners' adult sons, James Benenson III and Clement Benenson ("Benenson sons" or "sons"); and (3) Summa Holdings, Inc. ("Summa"), a C corporation founded and, in 2008, still controlled by Benenson, Jr. See Summa Holdings, Inc. v. Comm'r, 109 T.C.M. (CCH) 1612 (2015). The Commissioner…
2Cases cited20 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Taylor v. SturgellSupreme Court of the United States · 2008
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- United States v. MendozaSupreme Court of the United States · 1984
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3Cited by3 opinions
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