Legal Opinion
Shaw v. Commissioner
United States Board of Tax Appeals
Decided November 21, 1930No. Docket Nos. 26804, 26868Published
The liability for taxes asserted against the petitioners as transferees is barred by the statute of limitations.
1Opinion of the Court
CAROLINE J. SHAW, EXECUTRIX, ESTATE OF R. S. SHAW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
R. H. BARR, PETITITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Shaw v. Commissioner
Docket Nos. 26804, 26868.
United States Board of Tax Appeals
21 B.T.A. 400; 1930 BTA LEXIS 1852;
November 21, 1930, Promulgated
The liability for taxes asserted against the petitioners as transferees is barred by the statute of limitations.
William H. Trindle, Esq., for the petitioners.
R. W. Wilson, Esq., for the respondent.
ARUNDELL
The petitioners seek a redetermination of their liability under…
2Cases cited1 opinion
- Shaw v. CommissionerUnited States Board of Tax Appeals · 1930