Cappellini v. Commissioner
United States Board of Tax Appeals
Petitioners, transferees of the assets of a corporation, were notified by respondent that he proposed to assess against them, under section 280 of the Revenue Act of 1926, unpaid taxes assessed against the corporation. Petitioners ask a redetermination by the Board and question the constitutionality of section 280. Held, that having invoked section 280 to secure a redetermination, petitioners may not question its validity.
1Opinion of the Court
*1271OPINION.
ARUndell :
The facts have been stipulated and both parties have in these proceedings directed their arguments to the constitutionality of section 280 of the Revenue Act of 1926. Both parties have also urged that the Board not only has the power, but it is its duty to determine the constitutionality of that section. The position of respondent is that the section is constitutional. The petitioners contend that section 280 is unconstitutional and in their petitions assign as error the following:(a) The action of the Commissioner of Internal Revenue in proposing to assess against this…
2Cases cited31 opinions
- Block v. HirshSupreme Court of the United States · 1921
- De Lima v. BidwellSupreme Court of the United States · 1901
- Grace v. American Central InsuranceSupreme Court of the United States · 1883
- Southern Pacific Co. v. DentonSupreme Court of the United States · 1892
- Harkness v. HydeSupreme Court of the United States · 1879
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3Cited by34 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
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- Bateman v. CommissionerUnited States Board of Tax Appeals · 1936
- Baumgartner v. CommissionerUnited States Board of Tax Appeals · 1930
- Brewer v. CommissionerUnited States Board of Tax Appeals · 1929
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