Gatto v. Commissioner
United States Tax Court
1. Respondent determined that petitioner is liable as transferee for her husband's taxes for 1944 and 1945. The period of limitation for the transferor was extended for both years by agreement to June 30, 1950. Held, that the statute of limitations for determining transferee liability is 1 year after the expiration of the period against the transferor as properly extended by agreements.
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1. Respondent determined that petitioner is liable as transferee for her husband's taxes for 1944 and 1945. The period of limitation for the transferor was extended for both years by agreement to June 30, 1950. Held, that the statute of limitations for determining transferee liability is 1 year after the expiration of the period against the transferor as properly extended by agreements. A jeopardy assessment was made against petitioner on June 22, 1951. The deficiency notice was mailed July 19, 1951. Held, further, since the jeopardy assessment was made within the applicable statute of…
1Opinion of the Court
OPINION.
Black, Judge:
The issue presented here is whether petitioner is liable for income taxes for the years 1944 and 1945 under section 311 of the Code as transferee of the assets of Thomas Gatto, petitioner’s husband. Petitioner did not appear personally at the trial nor introduce any evidence and she was not represented by counsel.
The petition alleged that the statute of limitations prevented respondent from asserting a transferee liability against the petitioner herein and respondent’s answer denied the allegations. Generally, the plea of the statute of limitations is an affirmative…
2Cases cited8 opinions
- Gobins v. Comm'rUnited States Tax Court · 1952
- COMMISSIONER OF INT. REVENUE v. Oswego Falls Corp.Court of Appeals for the Second Circuit · 1934
- Rite-Way Products, Inc. v. CommissionerUnited States Tax Court · 1949
- Hutton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Powers Photo Engraving Co. v. CommissionerUnited States Tax Court · 1951
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Scott v. CommissionerUnited States Tax Court · 1978
- Borg v. CommissionerUnited States Tax Court · 1987
- Cavanaugh v. CommissionerUnited States Tax Court · 1991
- EDELEN v. COMMISSIONERUnited States Tax Court · 2003
- Gatto v. CommissionerUnited States Tax Court · 1953
7 more not listed; retrieve them via the Exa API.