Gleichman v. Commissioner
United States Board of Tax Appeals
1. Where transferees have invoked the provisions of section 280 by appealing to the Board they may not in such a proceeding question its validity.
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1. Where transferees have invoked the provisions of section 280 by appealing to the Board they may not in such a proceeding question its validity. Henry Cappellini et al.,14 B.T.A. 1269. 2. Assessment and collection of the deficiency asserted against petitioner as transferee for taxes of the Broadway-Strand Theatre Co. for the year 1919 is barred by the statute of limitations. 3. Where the period for assessment and collection of taxes for 1920 had not expired when the Revenue Act of 1926 was approved on February 26, 1926, the Commissioner has one year after the passage of such Act within…
1Opinion of the Court
PHIL GLEICHMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Gleichman v. Commissioner
Docket No. 18121.
United States Board of Tax Appeals
17 B.T.A. 147; 1929 BTA LEXIS 2343;
August 27, 1929, Promulgated
1. Where transferees have invoked the provisions of section 280 by appealing to the Board they may not in such a proceeding question its validity. Henry Cappellini et al.,14 B.T.A. 1269.
2. Assessment and collection of the deficiency asserted against petitioner as transferee for taxes of the Broadway-Strand Theatre Co. for the year 1919 is barred by the statute of limitations.
3.…
2Cases cited2 opinions
- Cappellini v. CommissionerUnited States Board of Tax Appeals · 1929
- Gleichman v. CommissionerUnited States Board of Tax Appeals · 1929