Legal Opinion
Weil v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 26, 1937No. 394, 395PublishedCited by 5 opinions
1Opinion of the Court
SWAN, Circuit Judge.
In 1932 additional income taxes for the years 1924, 1925, 1927 and 1928 were assessed against B. J. & L. V. Weil, Inc., a New York corporation. The corporation was dissolved in April, 1932, and no part of these additional taxes, amounting to $31,254.31 plus interest, has been paid. Under section 280 (44 Stat. 61) and section 311 (44 Stat. 77, 26 U.S.C.A. § 474 (b), of the Revenue Act of 1926 and section 311 of Revenue Act of 1928 (45.Stat. 860 [26 U.S.C.A. § 311 and note]), the petitioners have been held liable as transferees in the sum of $17,679.76 because the…
2Cases cited7 opinions
- Hatch v. Morosco Holding Co.Court of Appeals for the Second Circuit · 1931
- Tierney v. J. C. Dowd & Co.New York Court of Appeals · 1924
- Merillat v. HenseySupreme Court of the United States · 1911
- Slyck v. WarnerAppellate Division of the Supreme Court of the State of New York · 1907
- Boice v. . Municipal Telegraph and Stock CompanyNew York Court of Appeals · 1908
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3Cited by5 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Powers Photo Engraving Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- United States v. Dorothy B. Truax, Individually and as Administratrix of the Estate of Layton E. TruaxCourt of Appeals for the Fifth Circuit · 1955
- Commissioner v. SternSupreme Court of the United States · 1958
- R. G. Cope, Jr., Inc. v. CommissionerUnited States Tax Court · 1984