Angier Corp. v. Commissioner
United States Board of Tax Appeals
1. The petitioner held not liable for the taxes due from Angier Mills for the years 1917 and 1918, and from the Mansfield Co. for the year 1918 and the period January 1 to March 31, 1920. 2. The petitioner held liable for the taxes due from Angier Mills for the year 1920, computed on the basis of the net income properly assignable to that company.
1Opinion of the Court
*1381OPINION.
Marquette: The respondent proposes to assess against the petitioner as a transferee of the Angier Mills and the Mansfield Company, the taxes claimed to be due from those companies for the years 1917, 1918 and 1920. This action is taken under section 280 of the Eevenue Act of 1926 which provides that:
Sec. 280. (a) The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the ease of a deficiency in a tax imposed by this title (including the…
2Cited by9 opinions
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