Vogelstein v. Commissioner
United States Board of Tax Appeals
Where a petitioner admits that he is the transferee of the assets of a dissolved corporation and the Commissioner introduces no evidence to show the value, if any, of those assets the Commissioner has not borne the burden of proof imposed upon him by section 912 of the Revenue Act of 1926, added to the Revenue Act of 1926 by section 602 of the Revenue Act of 1928, of showing any liability on the part of the transferee of a tax due from a taxpayer.
1Opinion of the Court
*948OPINION.
Smith:
Upon the hearing of the above entitled proceeding the petitioner and the respondent were represented by counsel. It was the contention of the petitioner that he was entitled to judgment of no liability upon the ground that the respondent had not sustained the burden of proof imposed upon him by section 602 of the Revenue Act of 1928, which added to Title IX of the Revenue Act of 1926, sections 912 and 913. It was the contention of the petitioner that before liability for the tax of the corporation would attach the respondent—
must show wbat assets be [petitioner] received, tbe…
2Cited by13 opinions
- Tilton v. CommissionerUnited States Tax Court · 1987
- McKenzie v. CommissionerUnited States Tax Court · 1972
- Ashton v. CommissionerUnited States Board of Tax Appeals · 1933
- Behr v. CommissionerUnited States Board of Tax Appeals · 1934
- Ashton v. CommissionerUnited States Board of Tax Appeals · 1933
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