Commissioner of Internal Revenue v. Rosenheim

JONES, Circuit Judge.

On the present respondent’s motion the Board of Tax Appeals dismissed her earlier petition for a redetermination of transferee liability, as found by the Commissioner, on the ground that notice of the liability had not been served in the manner required by the applicable statute. The matter is now before us on the Commissioner’s petition for a review of the Board’s decision.

The determination by the Commissioner which gave rise to the proceedings before the Board was based upon the respondent’s voluntary receipt, as a stockholder of Tobacco Products Corporation of New…