Legal Opinion
Buzard v. Helvering
Court of Appeals for the D.C. Circuit
Decided April 1, 1935No. 6340, 6341PublishedCited by 19 opinions
1Opinion of the Court
GRONER, Associate Justice.
The Navarro Lumber Company was a California corporation. It filed its income tax return for 1919 on March IS, 1920, and for 1920 on March 8, 1921. In 1922 it filed an application for voluntary dissolution, in the superior court of the county of its principal place of business, and in the same year a decree was entered, dissolving the corporation and appointing its three directors (two of whom are the petitioners herein) to distribute the assets to its stockholders.
The period of limitation for assessment against the lumber company for 1919 expired March 15,1925, and…
2Cases cited13 opinions
- Souffront v. La Compagnie Des Sucreries De Porto RicoSupreme Court of the United States · 1910
- Mumma v. Potomac Co.Supreme Court of the United States · 1834
- National Bank v. ColbySupreme Court of the United States · 1875
- Pendleton v. RussellSupreme Court of the United States · 1892
- Crossman v. Vivienda Water Co.California Supreme Court · 1907
8 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Leach v. CommissionerUnited States Tax Court · 1953
- Lowy v. CommissionerUnited States Tax Court · 1960
- Herbert v. RiddellDistrict Court, S.D. California · 1952
- Robinette v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Moss v. Kansas City Life Ins. Co.Court of Appeals for the Eighth Circuit · 1938
14 more not listed; retrieve them via the Exa API.