Legal Opinion
Routzahn v. Tyroler
Court of Appeals for the Sixth Circuit
Decided November 13, 1929No. 5353PublishedCited by 10 opinions
1Opinion of the Court
DENISON, Circuit Judge.
The corporation, in 1920, made its return of income tax for 1919, and paid the tax indicated. In 1925 it retired its preferred stock by paying it off at par. In November, 1925, the Commissioner assessed against the corporation a deficiency tax for 1919. In February, 1927, the Commissioner notified the preferred stockholders that he proposed to assess against them the amount of this deficiency, making such assessments against them as “transferees” under seetion 280 (a) (1) of the Revenue Act of 1926 (seetion 1069 (a) (1), tit. 26, USCA), and advising them of their right,…
2Cases cited4 opinions
- Ohio Valley Water Co. v. Ben Avon BoroughSupreme Court of the United States · 1920
- Lucas v. AlexanderSupreme Court of the United States · 1929
- Missouri Ex Rel. Hurwitz v. NorthSupreme Court of the United States · 1926
- Collin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1929
3Cited by10 opinions
- Commissioner of Internal Revenue v. New York Trust Co.Court of Appeals for the Second Circuit · 1931
- Commissioner of Internal Revenue v. BreyerCourt of Appeals for the Third Circuit · 1945
- Phillips v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Hamar v. CommissionerUnited States Tax Court · 1964
- Oklahoma Tax Commission v. McAfeeSupreme Court of Oklahoma · 1969
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