Legal Opinion

Buzard v. Commissioner

United States Board of Tax Appeals

Decided February 1, 1934No. Docket Nos. 42793, 43017Published

Division orders entered in these proceedings, redetermining the amount of liability of the petitioners as transferees for unpaid taxes of the Navarro Lumber Co., reviewed by the Board. Following Henry Cappellini,16 B.T.A. 802, the order entered in the case of petitioner Buzard is affirmed, and the order entered in the case of petitioner Dusenbury is modified.

1Opinion of the Court

R. T. BUZARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

E. T. DUSENBURY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Buzard v. Commissioner

Docket Nos. 42793, 43017.

United States Board of Tax Appeals

29 B.T.A. 981; 1934 BTA LEXIS 1451;

February 1, 1934, Promulgated

Division orders entered in these proceedings, redetermining the amount of liability of the petitioners as transferees for unpaid taxes of the Navarro Lumber Co., reviewed by the Board. Following Henry Cappellini,16 B.T.A. 802, the order entered in the case of petitioner Buzard is affirmed, and the…

2Cases cited11 opinions

  1. Phillips v. CommissionerSupreme Court of the United States · 1931
  2. Crossman v. Vivienda Water Co.California Supreme Court · 1907
  3. C. P. Ford & Co. v. CommissionerUnited States Board of Tax Appeals · 1933
  4. Waltenberg v. WaltenbergCourt of Appeals for the D.C. Circuit · 1924
  5. Cappellini v. CommissionerUnited States Board of Tax Appeals · 1929

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