McGlone v. Commissioner
United States Board of Tax Appeals
1. The respondent was not barred by the statute of limitations from asserting liability against the petitioners herein as transferees. 2. The petitioner's objections to the validity of section 280(a) and (b) of the Revenue Act of 1926 are not sustained. 3. The opinion of a former solicitor of the Bureau of Internal Revenue is not conclusive and the Bureau of Internal Revenue is not bound thereby. 4. The Iowa-Burk Syndicate was not an association taxable as a corporation.
1Opinion of the Court
F. E. MCGLONE ET AL. 1, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
McGlone v. Commissioner
Docket Nos. 22400-22418, 22427-22429, 22464, 22496, 22532, 23594, 23595, 24486.
United States Board of Tax Appeals
22 B.T.A. 358; 1931 BTA LEXIS 2134;
February 25, 1931, Promulgated
1. The respondent was not barred by the statute of limitations from asserting liability against the petitioners herein as transferees.
2. The petitioner's objections to the validity of section 280(a) and (b) of the Revenue Act of 1926 are not sustained.
3. The opinion of a former solicitor of the Bureau of…
2Cases cited9 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Hecht v. MalleySupreme Court of the United States · 1924
- United States v. UpdikeSupreme Court of the United States · 1930
- Cappellini v. CommissionerUnited States Board of Tax Appeals · 1929
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
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