Winger v. Commissioner
United States Board of Tax Appeals
On the evidence, held, that the liability of the petitioners, as transferees, under section 280, Revenue Act of 1926, is not barred under section 277(a)(4), Revenue Act of 1926, as amended by section 503, Revenue Act of 1928.
1Opinion of the Court
MARY LEE WINGER, EXECUTRIX OF THE ESTATE OF R. O. WINGER, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Winger v. Commissioner
Docket Nos. 60330-60344.
United States Board of Tax Appeals
30 B.T.A. 357; 1934 BTA LEXIS 1338;
April 12, 1934, Promulgated
On the evidence, held, that the liability of the petitioners, as transferees, under section 280, Revenue Act of 1926, is not barred under section 277(a)(4), Revenue Act of 1926, as amended by section 503, Revenue Act of 1928.
Charles E. Rendlin, Esq., and Dulaney Mahan, Esq., for the petitioners.
James H. Yeatman, Esq., for the…
2Cases cited1 opinion
- Winger v. CommissionerUnited States Board of Tax Appeals · 1934