Graves v. Commissioner
United States Board of Tax Appeals
The liability of transferees of partnership property with respect to an assessed and unpaid deficiency in income tax of one of the partners which may be assessed against such transferees under the provisions of section 280, Revenue Act of 1926, determined.
1Opinion of the Court
*128OPINION.
Smith:
The issue in this proceeding is whether the sum of $1,-954.92, representing an unpaid deficiency in the income tax of Robert Whittaker for the calendar year 1919, is a liability assessable against the petitioners under the provisions of section 280 of the Revenue Act of 1926, which reads as follows:(a) Tlie amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title (including the…
2Cases cited7 opinions
- United States v. KaufmanSupreme Court of the United States · 1925
- Blacklock v. United StatesSupreme Court of the United States · 1908
- City & County of Denver v. StengerCourt of Appeals for the Eighth Circuit · 1924
- In re Wyley Co.District Court, N.D. Georgia · 1923
- United States v. CurryDistrict Court, D. Maryland · 1912
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Citizens Nat. Trust & S. Bank of Los Angeles v. United StatesCourt of Appeals for the Ninth Circuit · 1943
- Investment & Securities Co. v. RobbinsDistrict Court, E.D. Washington · 1943
- In re Victor Brewing Co.District Court, W.D. Pennsylvania · 1944
- Jeffrey v. United States, Internal Revenue Service (In Re Jeffrey)United States Bankruptcy Court, W.D. Pennsylvania · 2001
- American Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1929
4 more not listed; retrieve them via the Exa API.