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
COCA-COLA BOTTLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
SIDNEY W. SOUERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
JAMES P. BUTLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ALFRED B. FREEMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
F. E. GUNTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Coca-Cola Bottling Co. v. Commissioner
Docket Nos. 27180, 27181, 27624, 27307, 31406-31409, 31550.
United States Board of Tax Appeals
22 B.T.A. 686; 1931 BTA LEXIS 2084;
March 11, 1931, Promulgated
1.…
2Cases cited21 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
- Cappellini v. CommissionerUnited States Board of Tax Appeals · 1929
- Consolidated Cos. v. CommissionerUnited States Board of Tax Appeals · 1929
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