Duggan v. Commissioner
United States Board of Tax Appeals
1. DEATH OF APPELLANT. - In a cause of action which survives against the estate, there is no abatement of the appeal upon the death of the appellant after the perfecting of such appeal. Green v. Watkins,6 Wheat 260. 2. SALE OF CAPITAL ASSETS. - A corporation, through its general manager, agreed verbally to sell all of its capital assets at a fixed price.
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1. DEATH OF APPELLANT. - In a cause of action which survives against the estate, there is no abatement of the appeal upon the death of the appellant after the perfecting of such appeal. Green v. Watkins,6 Wheat 260. 2. SALE OF CAPITAL ASSETS. - A corporation, through its general manager, agreed verbally to sell all of its capital assets at a fixed price. After the completion of all details which insured the final consummation of the deal, the stockholders, with intent to avoid the incurring of a tax on the part of the corporation in carrying out the contract, caused a transfer of these assets…
1Opinion of the Court
*624OPINION.
Lansdon:
Preliminary to our consideration of the several issues presented by the record, we are called upon to determine the status of the appeal of Michael Duggan, Docket No. 17209, whose death *625is suggested by the attorneys for the appellants in their motion to dismiss, filed at the close of the hearing.
The record shows that Michael Duggan died on February 24,1928, nearly two years after his appeal to this Board had been perfected and before hearing or decision thereof, and also that the action is one which survives against his estate. The single duty imposed by law on the Board of…
2Cases cited18 opinions
- Upton v. TribilcockSupreme Court of the United States · 1875
- Pewabic Mining Co. v. MasonSupreme Court of the United States · 1892
- Jones v. Missouri-Edison Electric Co.Court of Appeals for the Eighth Circuit · 1906
- Green v. WatkinsSupreme Court of the United States · 1821
- Higgins v. LansinghIllinois Supreme Court · 1895
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3Cited by3 opinions
- Beatty v. CommissionerUnited States Tax Court · 1980
- Duggan v. CommissionerUnited States Board of Tax Appeals · 1930
- McCabe v. CommissionerUnited States Tax Court · 1985