Buzard v. Commissioner
United States Board of Tax Appeals
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
*250OPINION.
Seawell :
The petitioners admit that if the case of Navarro Lumber Co., 10 B.T.A. 690, involving the taxpayer’s liability for the taxes, ivas properly before the Board, assessment of the taxes is not barred. The issue thus turns upon whether or not that proceeding was an appeal of petitioners’ transferor within the meaning of section 277 (b) of the Revenue Act of 1924. The issue involves our assumption of jurisdiction in the taxpayer’s case.
The substance of the argument of the petitioners is that the proceeding relied upon by the respondent to extend the five-year limitation period was…
2Cases cited7 opinions
- Havemeyer v. Superior CourtCalifornia Supreme Court · 1890
- Turner v. American Security & Trust Co.Supreme Court of the United States · 1909
- Crossman v. Vivienda Water Co.California Supreme Court · 1907
- Rossi v. CaireCalifornia Supreme Court · 1916
- Newhall v. Western Zinc Min. Co.California Supreme Court · 1912
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Buzard v. CommissionerUnited States Board of Tax Appeals · 1933
- Voss v. HindsDistrict Court, W.D. Oklahoma · 1953