Coca-Cola Bottling Co. v. Commissioner
United States Board of Tax Appeals
1. Assessment and collection of the deficiency from the transferees are not barred. 2. A petitioner appealing to the Board under section 280 of the Revenue Act of 1926, can not attack the constitutionality of that section. Henry Capellini,14 B.T.A. 1269. 3. The Board will raise a question of jurisdiction of its own volition.
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1. Assessment and collection of the deficiency from the transferees are not barred. 2. A petitioner appealing to the Board under section 280 of the Revenue Act of 1926, can not attack the constitutionality of that section. Henry Capellini,14 B.T.A. 1269. 3. The Board will raise a question of jurisdiction of its own volition. Martha M. Hanify et al.,21 B.T.A. 379. 4. A stockholder of a dissolved corporation has no authority, merely by reason of such relationship, to represent the corporation, and any determination of the Board upon an appeal instituted by such a stockholder would be a nullity.…
1Opinion of the Court
*697OPINION.
Love :
We shall first consider the four proceedings relating to the year 1921. These are the individual appeals of Souers, Butler, Gun-ter, and Freeman, Docket Nos. 27180, 27181, 27264, and 27307, respectively. The deficiencies involved have been asserted in each instance as a liability of the petitioner for total unpaid income and profits taxes of the Illinois Company for the year 1921, in the amount of $780.89. The adjustments giving rise to determination of the deficiency against the taxpayer, were pleaded as error, but upon hearing and brief the petitioners abandoned such…
2Cases cited5 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Oklahoma Natural Gas Co. v. OklahomaSupreme Court of the United States · 1927
- Humphreys v. McKissockSupreme Court of the United States · 1891
- Bouton v. Board of SupervisorsIllinois Supreme Court · 1877
- Beardstown Pearl Button Co. v. OswaldAppellate Court of Illinois · 1906
3Cited by26 opinions
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Lowy v. CommissionerUnited States Tax Court · 1960
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Estate of Glass v. CommissionerUnited States Tax Court · 1970
- General Dynamics Corp. v. BullockTexas Supreme Court · 1976
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