Shaw v. Commissioner
United States Board of Tax Appeals
The liability for taxes asserted against the petitioners as transferees is barred by the statute of limitations.
1Opinion of the Court
OPINION.
Aiíundell :
This proceeding was brought under section 280 of the Revenue Act of 1926, which provides, in so far as material here, as follows:
*401Sec. 280. (a) The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in tax imposed by this title * * *
* * # * * * *(b) The period of limitation for assessment of any such liability of a transferee * * * shall be as follows:(1) Within one year after the expiration of the…
2Cases cited2 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Russell v. United StatesSupreme Court of the United States · 1929
3Cited by6 opinions
- Krug v. CommissionerUnited States Board of Tax Appeals · 1934
- Ennis v. CommissionerUnited States Board of Tax Appeals · 1930
- Newport Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Newport Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Shaw v. CommissionerUnited States Board of Tax Appeals · 1930
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