Crosman v. Commissioner
United States Board of Tax Appeals
A corporation filed its return for 1919 on March 15, 1920, and prior to the expiration of the five-year period for making assessments on account thereof a waiver was filed which extended the period for assessment to December 31, 1925. On September 29, 1925, a deficiency notice was mailed to the corporation and on February 21, 1927, notices were mailed to the petitioners, advising them of their liability under section 280 of the Revenue Act of 1926 as transferees of the…
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A corporation filed its return for 1919 on March 15, 1920, and prior to the expiration of the five-year period for making assessments on account thereof a waiver was filed which extended the period for assessment to December 31, 1925. On September 29, 1925, a deficiency notice was mailed to the corporation and on February 21, 1927, notices were mailed to the petitioners, advising them of their liability under section 280 of the Revenue Act of 1926 as transferees of the aforesaid corporation. Held, that the assessment of the additional tax of the corporation against the petitioners is not…
1Opinion of the Court
R. W. CROSMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
J. A. MCPHERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
G. CARRAVAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
R. CLEVELAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
J. H. LEIGHTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ELIZABETH CLARRIDGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
P. LEVINTICH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
A. RUDOLPH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,…
2Cases cited1 opinion
- Crosman v. CommissionerUnited States Board of Tax Appeals · 1931