Curcio v. Comm'r of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• describing the Benistar Plan as “a mechanism by which [owners of participating businesses] could divert company profits, tax-free, to themselves, under the guise of cash-laden insurance policies”
• describing the Benistar Plan 6 as “a mechanism by which [owners of participating businesses] 7 could divert company profits, tax‐free, to themselves, under the 8 guise of cash‐laden insurance policies”
• describing the Benistar Plan 13 as “a mechanism by which [owners of participating businesses] 14 could divert company profits, tax‐free, to themselves, under the 15 guise of cash‐laden insurance policies”
• “[Taxpayers] cannot claim that they enrolled in the Plan to incentivize or retain themselves as employees, as they were the owners of the businesses.”
• “Carpenter is a lawyer with experience in tax and employee benefits law.”

Source: CourtListener parenthetical corpus (CC0).