Baumgartner v. Commissioner
United States Board of Tax Appeals
1. Held, following Henry cappellini et al.,14 B.T.A. 1269, that petitioner, having invoked before this Board the aid of section 316 of the Revenue Act of 1926, can not here attack its validity. 2. The whole value of the community property of a husband and wife residing in California should, upon the death of the husband, be included, for Federal Estate-tax purposes, in his gross estate. 3. The allowance of a claim in abatement of an estate tax by the Commissioner does not…
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1. Held, following Henry cappellini et al.,14 B.T.A. 1269, that petitioner, having invoked before this Board the aid of section 316 of the Revenue Act of 1926, can not here attack its validity. 2. The whole value of the community property of a husband and wife residing in California should, upon the death of the husband, be included, for Federal Estate-tax purposes, in his gross estate. 3. The allowance of a claim in abatement of an estate tax by the Commissioner does not preclude him from reconsidering and making a redetermination of the tax, provided he does so within the statutory period…
1Opinion of the Court
*624OPINION.
Sea well:
The issues are considered in the order heretofore stated.
1. The petitioner raises the question of the constitutionality of section 316 of the Revenue Act of 1926, which section is substantially the same in form and purpose as section 280 of the same act, both sections providing means for the enforcement of liabilities of “ transferees.” We have repeatedly held that where a petitioner appeals to this Board under section 280 the validity of said section may not be questioned in such proceeding. Henry Cappellini et al., *62514 B. T. A. 1269, and subsequent approving decisions. We hold…
2Cited by7 opinions
- Nunan v. GreenCourt of Appeals for the Eighth Circuit · 1945
- Robert L. Gray, Mary A. Gray v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1997
- Baumgartner v. CommissionerUnited States Board of Tax Appeals · 1930
- Buck v. CommissionerUnited States Board of Tax Appeals · 1932
- Butler v. CommissionerUnited States Board of Tax Appeals · 1931
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