Jaffee v. Commissioner
United States Board of Tax Appeals
1. Petitioner held to be transferees of the assets of Schwartz & Jaffee, Inc., within the meaning of section 280 of the Revenue Act of 1926. 2. Henry Cappellini et al.,14 B.T.A. 1269, followed.
1Opinion of the Court
CHARLES D. JAFFEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
LOUIS J. JAFFEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
JULIUS SCHWARTZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
HARRY H. SCHWARTZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Jaffee v. Commissioner
Docket Nos. 26587-26590.
United States Board of Tax Appeals
18 B.T.A. 372; 1929 BTA LEXIS 2064;
November 29, 1929, Promulgated
1. Petitioner held to be transferees of the assets of Schwartz & Jaffee, Inc., within the meaning of section 280 of the Revenue Act of 1926.
2.…
2Cases cited5 opinions
- Cappellini v. CommissionerUnited States Board of Tax Appeals · 1929
- Costanzo v. CommissionerUnited States Board of Tax Appeals · 1929
- Jaffee v. CommissionerUnited States Board of Tax Appeals · 1929
- Brewer v. CommissionerUnited States Board of Tax Appeals · 1929
- Jaffee v. CommissionerUnited States Board of Tax Appeals · 1929