Wiener v. Commissioner
United States Tax Court
1. The taxpayer filed a 1934 tax return for his corporation based on falsely kept books, and in 1942 was convicted of filing a fraudulent return and served a jail sentence. In 1938 the corporation transferred all assets to petitioner's wife without consideration and dissolved. By decision of this Court the wife was held liable as transferee for deficiencies in the corporation's 1934 tax and additions thereto in December 1946. She paid nothing on the amount assessed.
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1. The taxpayer filed a 1934 tax return for his corporation based on falsely kept books, and in 1942 was convicted of filing a fraudulent return and served a jail sentence. In 1938 the corporation transferred all assets to petitioner's wife without consideration and dissolved. By decision of this Court the wife was held liable as transferee for deficiencies in the corporation's 1934 tax and additions thereto in December 1946. She paid nothing on the amount assessed. By exercise of an option granted to her only in 1942, a five-year lease was procured in 1944 on premises which had been subject…
1Opinion of the Court
William Wiener, Transferee of Transferee, Petitioner, v. Commissioner of Internal Revenue, Respondent
Wiener v. Commissioner
Docket No. 16343
United States Tax Court
12 T.C. 701; 1949 U.S. Tax Ct. LEXIS 211;
May 4, 1949, Promulgated
Decision will be entered for the respondent.
1. The taxpayer filed a 1934 tax return for his corporation based on falsely kept books, and in 1942 was convicted of filing a fraudulent return and served a jail sentence. In 1938 the corporation transferred all assets to petitioner's wife without consideration and dissolved. By decision of this Court the wife was held liable…
2Cases cited6 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Bentley v. CailleMichigan Supreme Court · 1939
- Farrell v. PaulusMichigan Supreme Court · 1944
- Ashbaugh v. SauerMichigan Supreme Court · 1934
- Hanna v. HurleyMichigan Supreme Court · 1910
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