Lorie v. Commissioner
United States Board of Tax Appeals
1. The constitutionality of section 280, Revenue Act of 1926, will not be considered in a proceeding brought by one against whom a liability as a transferee has been assessed. 2. Where an assessment for 1920 was made before the passage of the Revenue Act of 1924 and the statutory period for collection expired after its passage and before the enactment of the Revenue Act of 1926, the provision of the 1924 Act extending the period for collection to six years after assessment…
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1. The constitutionality of section 280, Revenue Act of 1926, will not be considered in a proceeding brought by one against whom a liability as a transferee has been assessed. 2. Where an assessment for 1920 was made before the passage of the Revenue Act of 1924 and the statutory period for collection expired after its passage and before the enactment of the Revenue Act of 1926, the provision of the 1924 Act extending the period for collection to six years after assessment is inapplicable and the right to collection is not revived by the 1926 Act. 3. A transferee seeking to prove freedom from…
1Opinion of the Court
*613OPINION.
Steenhagen :
1. The petitioners attack the constitutionality of section 280 of the Revenue Act of 1926 under which the Commissioner acted in determining their liability as transferees. But we may not entertain the issue thus presented, Henry Cappellini, 14 B. T. A. 1269; cf. Annie G. Phillips, 42 Fed. (2d) 177, now pending in the Supreme Court on certiorari; and Routzahn v. Tyroler, 36 Fed. (2d) 208, certiorari denied, 281 U. S. 734.
2. As to 1920, the additional assessments were made before the enactment of the Revenue Act of 1924; the five-year period for their collection expired July…
2Cases cited1 opinion
- Russell v. United StatesSupreme Court of the United States · 1929
3Cited by9 opinions
- Robinson v. CommissionerUnited States Tax Court · 1972
- United States v. HodgekinsDistrict Court, N.D. Indiana · 1992
- United States v. AhrensDistrict Court, W.D. Arkansas · 1975
- Enameled Metals Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- Lorie v. CommissionerUnited States Board of Tax Appeals · 1930
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