Bartmer Automatic Self Service Laundry, Inc. v. Commissioner
United States Tax Court
1. Respondent made a jeopardy assessment against transferor on June 6, 1951, and was entitled to 6 years thereafter within which to take action against the transferee. Held, a deficiency notice asserting transferee liability sent to petitioner in September 1956 was timely. 2. The transferor transferred the assets after a jeopardy assessment, jeopardy notice, and demand, after the liens were filed, levies served, and after engaging in conduct aimed at concealing assets.
Read the full summary
1. Respondent made a jeopardy assessment against transferor on June 6, 1951, and was entitled to 6 years thereafter within which to take action against the transferee. Held, a deficiency notice asserting transferee liability sent to petitioner in September 1956 was timely. 2. The transferor transferred the assets after a jeopardy assessment, jeopardy notice, and demand, after the liens were filed, levies served, and after engaging in conduct aimed at concealing assets. Since the transfer took place under circumstances exhibiting the "badges of fraud" under Missouri law, held the transfer…
1Opinion of the Court
OPINION.
Van Fossan, Judge:
The issue is whether Helen Comb Smith Thornton, or, in the alternative, Bartmer Automatic Self Service Laundry, Inc., is liable as transferee to the extent of the assets (cash and equipment) transferred to either party by Arthur A. Smith, for the unpaid income tax deficiencies and additions to tax of the transferor.
Respondent concedes that Marlene (petitioner in Docket JSTo. 65229) is not liable as a transferee of Arthur A. Smith, and that there is an overpayment by Marlene in the amount of $196.47, which amount was involuntarily paid by her on October 24, 1956. This…
2Cases cited15 opinions
- United States v. UpdikeSupreme Court of the United States · 1930
- Papineau v. CommissionerUnited States Tax Court · 1957
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Vaughn C. Payne and Edith Pruitt Payne v. United StatesCourt of Appeals for the Eighth Circuit · 1957
- Conrad v. Diehl.Supreme Court of Missouri · 1939
10 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Looper v. CommissionerUnited States Tax Court · 1980
- Kreps v. CommissionerUnited States Tax Court · 1964
- Falstaff Beer, Inc. v. CommissionerUnited States Tax Court · 1961
- Sharp v. CommissionerUnited States Tax Court · 1961
32 more not listed; retrieve them via the Exa API.