Legal Opinion
Eleanor H. Vendig, as Alleged Transferee of the Assets of Mavco Sales, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 16, 1956No. 36, Docket 23447PublishedCited by 3 opinions
1Opinion of the Court
WATERMAN, Circuit Judge.
Petitioner, Eleanor H. Vendig, seeks review of a decision of the Tax Court, 22 T.C. 1127, holding her liable as a transferee under 26 U.S.C. (I.R.C.1939) § 311 for unpaid taxes of Mavco Sales, Inc., a dissolved corporation.
Mavco Sales, Inc. (hereafter “Sales”) was a New York corporation, which until its liquidation in January, 1946, was engaged in the manufacture and sale of plastic novelty items. All of Sales’ issued and outstanding common stock was held by another corporation, originally incorporated as Malcolm A. Vendig, Inc., but which changed its name on January…
2Cases cited15 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Pierce v. United StatesSupreme Court of the United States · 1921
- Fairless v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Bates Motor Transport Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1952
- California Iron Yards Corp. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1936
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3Cited by3 opinions
- Southern Arizona Bank And Trust Company v. United StatesUnited States Court of Claims · 1967
- Scott v. CommissionerCourt of Appeals for the Tenth Circuit · 2001
- Southern Arizona Bank & Trust Co. v. United StatesUnited States Court of Claims · 1967