Behr v. Commissioner
United States Board of Tax Appeals
Where in his petition a petitioner admits receiving an amount in distribution of property of a taxpayer, but makes no admission as to the financial condition of the taxpayer immediately after the distribution or that the Commissioner had exhausted all of his remedies against the taxpayer for the collection of the tax being asserted against him as a transferee, such a petitioner may, under the circumstances present here, at the conclusion of the hearing amend his petition to…
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Where in his petition a petitioner admits receiving an amount in distribution of property of a taxpayer, but makes no admission as to the financial condition of the taxpayer immediately after the distribution or that the Commissioner had exhausted all of his remedies against the taxpayer for the collection of the tax being asserted against him as a transferee, such a petitioner may, under the circumstances present here, at the conclusion of the hearing amend his petition to conform to the proof by alleging as error the Commissioner's determination that he is a transferee. Such admissions do…
1Opinion of the Court
OPINION.
Seawell :
These proceedings, which were consolidated for hearing and report, involve the liability of the petitioners as transferees for unpaid income tax of the Lou Anger Oil Syndicate for the fiscal year ended June 30, 1924. The liability being asserted against each petitioner is $8,336.13, the amount of tax determined to be due from the Syndicate.
The petitions filed by Adolph Ramish and Adolph Ramish, Inc., allege as error the failure of the respondent to find that the trans-feror was taxable as a trust, and, in the alternative, failure to allow the Syndicate certain amounts as…
2Cases cited5 opinions
- Keller v. CommissionerUnited States Board of Tax Appeals · 1930
- Vogelstein v. CommissionerUnited States Board of Tax Appeals · 1929
- Ashton v. CommissionerUnited States Board of Tax Appeals · 1933
- Alexander v. CommissionerUnited States Board of Tax Appeals · 1933
- International Banding Machine Co. v. CommissionerUnited States Board of Tax Appeals · 1928
3Cited by2 opinions
- Behr v. CommissionerUnited States Board of Tax Appeals · 1934
- Taylor v. CommissionerUnited States Tax Court · 1970