Legal Opinion

Buzard v. Commissioner

United States Board of Tax Appeals

Decided May 31, 1933No. Docket Nos. 42793, 43017Published

Held that assessment of the transferee liability of the petitioners for unpaid income and excess profits taxes of the Navarro Lumber Co. for 1919 and 1920 is not barred by the statute of limitations.

1Opinion of the Court

R. T. BUZARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

E. T. DUSENBURY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Buzard v. Commissioner

Docket Nos. 42793, 43017.

United States Board of Tax Appeals

28 B.T.A. 247; 1933 BTA LEXIS 1165;

May 31, 1933, Promulgated

Held that assessment of the transferee liability of the petitioners for unpaid income and excess profits taxes of the Navarro Lumber Co. for 1919 and 1920 is not barred by the statute of limitations.

James P. Quigley, Esq., for the petitioners.

J. R. Johnson, Esq., and L. M. Berrien, Esq., for the respondent.

2Cases cited1 opinion

  1. Buzard v. CommissionerUnited States Board of Tax Appeals · 1933

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