Jaffee v. Commissioner
United States Board of Tax Appeals
Assessment and collection of the tax involved herein are not barred by the statute of limitation.
1Opinion of the Court
*679OPINION.
Littleton:
The respondent has asserted deficiencies against the petitioners as transferees of Schwartz & Jaffee, Inc., under section 280 of the Revenue Act of 1926, which provides, among other things, that:
Seo. 2S0. (a) The amounts of the following liabilities shall, except as hereinafter in this section provided, he assessed, collected, and paid in the same *680manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title (including the provisions in case of delinquency in payment after notice and demand, the provisions authorizing…
2Cases cited1 opinion
- Security Trust Co. v. PritchardAppellate Division of the Supreme Court of the State of New York · 1922
3Cited by9 opinions
- Cary v. CommissionerUnited States Tax Court · 1967
- Estate of Maceo v. Comm'rUnited States Tax Court · 1964
- Morning Sun Publishing Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Cary v. CommissionerUnited States Tax Court · 1967
- Godfrey v. CommissionerUnited States Board of Tax Appeals · 1930
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