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BENENSON v. C.I.R.

Nos. 16-2066, 16-2067.

887 F.3d 511 (2018)

Clement C. BENENSON, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee. James Benenson III, Petitioner, Appellant, v. Commissioner of Internal Revenue, Respondent, Appellee.

United States Court of Appeals, First Circuit.

April 6, 2018.

Attorney(s) appearing for the Case

Neal J. Block , with whom Robert S. Walton and Baker & Mackenzie LLP, Chicago, IL, was on brief, for appellants.

Ellen Page DelSole , Attorney, Tax Division, U.S. Department of Justice, with whom David A. Hubbert , Acting Assistant Attorney General, Tax Division; Gilbert S. Rothenberg and Teresa E. McLaughlin , Attorneys, Tax Division, U.S. Department of Justice, were on brief, for appellee.

Before Lynch, Stahl, and Thompson, Circuit Judges.

Clement Benenson ("Clement") and James Benenson III ("James III") appeal from the Tax Court's ruling that they owe an excise tax for contributions made to their Roth individual retirement accounts ("Roth IRAs") in violation of contribution limits. Using the common-law substance over form doctrine, the Commissioner of Internal...

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