Mendelson v. Comm'r
United States Tax Court
The petitioner's husband died owing substantial taxes and additions to tax for the years 1947 and 1948. He was insolvent at all times relevant to this proceeding. The respondent asserted that the petitioner was liable as a transferee of certain of her husband's assets for the taxes and additions to tax owed by him.
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The petitioner's husband died owing substantial taxes and additions to tax for the years 1947 and 1948. He was insolvent at all times relevant to this proceeding. The respondent asserted that the petitioner was liable as a transferee of certain of her husband's assets for the taxes and additions to tax owed by him. Held: 1. The petitioner is not liable as a transferee with respect to funds which she returned to her husband. 2. The petitioner is not liable as a transferee with respect to funds and property which she received in satisfaction of a bona fide claim against her husband. Under…
1Opinion of the Court
OPINION
The respondent, having determined and assessed deficiencies against Louis D. Rosenthal, now seeks, pursuant to the procedures provided in section 311(a) of the Internal Revenue Code of 1939,2 to collect such deficiencies from the petitioner to the extent of certain transfers made to her by Mr. Rosenthal.
In her petition and again in her brief, the petitioner asserts that the respondent’s claim of transferee liability is barred by the statute of limitations because the respondent failed to mail her a timely statutory notice of liability. However, the petitioner has apparently abandoned…
2Cases cited20 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Gobins v. Comm'rUnited States Tax Court · 1952
- Scanlon v. ScanlonIllinois Supreme Court · 1955
- Robert Ginsberg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Gobins v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
15 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Phyllis Berliant, Transferee v. Commissioner of Internal Revenue, Florence Kraft, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
- Segura v. CommissionerUnited States Tax Court · 1981
- Phyllis Jane Eyler v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Bellin v. CommissionerUnited States Tax Court · 1975
- Collegiate Cap & Gown Co. v. CommissionerUnited States Tax Court · 1972
10 more not listed; retrieve them via the Exa API.