Burke v. Commissioner
United States Board of Tax Appeals
1. TRANSFEREES. - A petitioner who appeals to this Board under section 280 of the Revenue Act of 1926, may not in such proceeding question they validity of said section. Henry Cappellini et al.,14 B.T.A. 1269. 2. Id. - The respondent having failed to show that the petitioner received any assets of the dissolved corporation, held that the petitioner is not liable, at law or in equity, for any unpaid tax of the corporation.
1Opinion of the Court
LILLIAN BURKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Burke v. Commissioner
Docket No. 21557.
United States Board of Tax Appeals
21 B.T.A. 45; 1930 BTA LEXIS 1935;
October 15, 1930, Promulgated
1. TRANSFEREES. - A petitioner who appeals to this Board under section 280 of the Revenue Act of 1926, may not in such proceeding question they validity of said section. Henry Cappellini et al.,14 B.T.A. 1269.
2. Id. - The respondent having failed to show that the petitioner received any assets of the dissolved corporation, held that the petitioner is not liable, at law or in equity, for…
2Cases cited2 opinions
- Cappellini v. CommissionerUnited States Board of Tax Appeals · 1929
- Burke v. CommissionerUnited States Board of Tax Appeals · 1930