Wray v. Commissioner

ELIZA J. WRAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Wray v. Commissioner

Docket No. 25881.

United States Board of Tax Appeals

24 B.T.A. 94; 1931 BTA LEXIS 1694;

September 22, 1931, Promulgated

Petitioner held not to be liable as a transferee under section 280 of the Revenue Act of 1926.

Frank C. Miller, C.P.A., and W. A. Seifert, Esq., for the petitioner.

E. A. Tonjes, Esq., and J. E. Mather, Esq., for the respondent.

VAN FOSSAN

This proceeding was brought to redetermine the liability of the petitioner as transferee for deficiencies in income tax of the Falconer Mirror Company…