Legal Opinion

Johnson v. Commissioner of Internal Revenue

Court of Appeals for the Fifth Circuit

Decided February 25, 1932No. 6174PublishedCited by 12 opinions

1Opinion of the Court

FOSTER, Circuit Judge.

The Commissioner of Internal Revenue assessed deficiencies of income taxes for the year 1921 and 1922 against the Barr-Davis Oil Company of Texas, amounting to $19,228.77. Prior thereto the company had been liquidated and the assets distributed to the stockholders. The commissioner notified petitioners and other stockholders of his intention to assess the deficiencies against them as transferees, under the provisions of section 280 of the Revenue Act of 1926 (26 USCA § 1069 and note). On appeal to the Board of Tax Appeals the commissioner was affirmed. 19 B. T. A. 840.

Fro…

2Cases cited1 opinion

Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925

3Cited by12 opinions

Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
Chatterji v. CommissionerUnited States Tax Court · 1970
Jim Walter Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1974
Commissioner of Internal Revenue v. Boca Ceiga Development Co.Court of Appeals for the Third Circuit · 1933
RJ Reynolds Tobacco Co. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1938

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