Legal Opinion
Charlie Delia, Transferee of Assets of Lath Rite Builders, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 22, 1966No. 16591PublishedCited by 13 opinions
1Opinion of the Court
HARRY PHILLIPS, Circuit Judge.
The tax court held that petitioner, Charlie Delia, as transferee is liable for a deficiency in income taxes assessed against Lath Rite Builders, Inc., for the taxable years 1954 and 1955, and Delia has filed a petition to review.
Two issues are presented: (1) Is the corporation liable for the tax and (2) if so, is Delia liable as transferee?
The memorandum opinion of the tax court, reported T. C. Memo. 1964-329, sets forth the facts of the case in detail and reference is made thereto. The testimony offered at the hearing contains sharp conflicts. It is the province…
2Cases cited6 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. SternSupreme Court of the United States · 1958
- Carruthers v. KennedyOhio Supreme Court · 1929
- In the Matter of Berman & Company, Inc., Bankrupt. National Finance Company v. Carl J. Marlow, Trustee, Etc.Court of Appeals for the Sixth Circuit · 1965
- National Bank of Commerce v. GettingerOhio Supreme Court · 1903
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- H. F. Campbell Company (Formerly H. F. Campbell Construction Company) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971
- United States v. The Adams Building Company, Inc.Court of Appeals for the Sixth Circuit · 1976
- John Ownbey Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981
- Poe & Associates, Inc. v. EmbertonDistrict Court of Appeal of Florida · 1983
- Roberds, Inc. v. Broyhill Furniture (In Re Roberds, Inc.)United States Bankruptcy Court, S.D. Ohio · 2004
8 more not listed; retrieve them via the Exa API.