Epstein v. Commissioner
United States Tax Court
De factoConnecticut corporation held capable through its president of executing valid waivers in advance of expiration of statute of limitations so as to authorize respondent to send notices of liability to transferees within one year of expiration of statute as so extended.
1Opinion of the Court
Helen Epstein, Petitioner, v. Commissioner of Internal Revenue, Respondent. Max Epstein, Petitioner, v. Commissioner of Internal Revenue, Respondent
Epstein v. Commissioner
Docket Nos. 29976, 29977
United States Tax Court
17 T.C. 1034; 1951 U.S. Tax Ct. LEXIS 8;
December 21, 1951, Promulgated
Decisions will be entered for the respondent.
De factoConnecticut corporation held capable through its president of executing valid waivers in advance of expiration of statute of limitations so as to authorize respondent to send notices of liability to transferees within one year of expiration of statute as so…
2Cases cited16 opinions
- Galdi v. JonesCourt of Appeals for the Second Circuit · 1944
- Commissioner of Internal Revenue v. Angier CorporationCourt of Appeals for the First Circuit · 1931
- United States v. KruegerCourt of Appeals for the Third Circuit · 1941
- New York, Bridgeport & Eastern Railway Co. v. MotilSupreme Court of Connecticut · 1908
- Sharp v. Eagle Lake Lumber Co.California Court of Appeal · 1923
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