Buzard v. Commissioner
United States Board of Tax Appeals
Division orders entered in these proceedings, redetermining the amount of liability of the petitioners as transferees for unpaid taxes of the Navarro Lumber Co., reviewed by the Board. Following Henry Cappellini,16 B.T.A. 802, the order entered in the case of petitioner Buzard is affirmed, and the order entered in the case of petitioner Dusenbury is modified.
1Opinion of the Court
*982OPINION.
Sea well :
The findings of fact and opinion herein of the Division were promulgated May 31, 1933, 28 B.T.A. 241. As the result of a motion filed by the petitioners, the decisions entered on June 3,1933, pursuant to the report of the Division, were corrected on July 12, 1933, so as to show that the transferee liability of the petitioners for unpaid income and excess profits taxes of the Navarro Lumber Co. for 1919 and 1920 was $31,199.72 in the case of petitioner Buzard, and $26,947.70 in the case of petitioner Dusenbury, plus, in each case, interest thereon at the rate, of 6 percent…
2Cases cited8 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- C. P. Ford & Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Waltenberg v. WaltenbergCourt of Appeals for the D.C. Circuit · 1924
- Cappellini v. CommissionerUnited States Board of Tax Appeals · 1929
- Wayne Body Corp. v. CommissionerUnited States Board of Tax Appeals · 1931
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3Cited by5 opinions
- Lowy v. CommissionerUnited States Tax Court · 1960
- Breyer v. CommissionerUnited States Tax Court · 1944
- Buzard v. CommissionerUnited States Board of Tax Appeals · 1934
- Hays v. CommissionerUnited States Board of Tax Appeals · 1936
- Lowy v. CommissionerUnited States Tax Court · 1960