Yagoda v. Commissioner
United States Tax Court
1. Held, mitigation of limitations provisions (secs. 1311- 1314, I.R.C. 1954) applicable to adjustments made by the Commissioner. 2. Held, further, that, in the circumstances of this case, no present transferee liability exists in respect of one of the petitioners (Lena Drechsler) where transferor's taxes had previously been fully paid. 3. Held, further, that Elaine Yagoda is liable as transferee of trust for her benefit. Extent of liability determined.
1Opinion of the Court
OPINION.
Baum, Judge:
1. Mitigation of limitations. — The deficiences determined in these consolidated cases relate to the years 1944 and 1945 and are barred by the statute of limitations, as pleaded by petitioners, unless the Commissioner successfully proves that the mitigation provisions of sections 1311-1314 of the 1954 Code apply herein. Pertinent portions of these sections are set forth in the margin.2
The first requirement in section 1311(a) of these complex provisions is that there be a “determination” as defined in section 1313(a). The parties agree that the decision of the District…
2Cases cited18 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Swift & Co. v. Hocking Valley Railway Co.Supreme Court of the United States · 1917
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
- Estate of Cury v. CommissionerUnited States Tax Court · 1954
- Rossmoore v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
13 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Neubecker v. CommissionerUnited States Tax Court · 1975
- Maxcy v. CommissionerUnited States Tax Court · 1973
- Jack O. Chertkof and Sophie Chertkof v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1981
- Alexander v. CommissionerUnited States Tax Court · 1973
- Gulf Oil Corp. v. CommissionerUnited States Tax Court · 1986
39 more not listed; retrieve them via the Exa API.