Burke v. Commissioner
United States Board of Tax Appeals
1. TRANSFEREES. - A petitioner who appeals to this Board under section 280 of the Revenue Act of 1926, may not in such proceeding question they validity of said section. Henry Cappellini et al.,14 B.T.A. 1269. 2. Id. - The respondent having failed to show that the petitioner received any assets of the dissolved corporation, held that the petitioner is not liable, at law or in equity, for any unpaid tax of the corporation.
1Opinion of the Court
*48OPINION.
Teammell:
The first issue raised by the petitioner is that section 280 of the Revenue Act of 1926 is unconstitutional. We have repeatedly held that where a petitioner appeals to this Board under section 280, the validity of said section may not be questioned in such proceeding. Henry Cappellini et al., 14 B. T. A. 1269, and subsequent approving decisions. See also Phillips v. Commissioner, 42 Fed. (2d) 177, and Routzahn v. Tyroler, 36 Fed. (2d) 208; certiorari denied, 281 U. S. 734.
In addition to the question affecting the jurisdiction of the Board, above referred to, we find it…
2Cases cited5 opinions
- Lang's Heirs v. WaringSupreme Court of Alabama · 1850
- Rovelsky v. Brown & SmithSupreme Court of Alabama · 1890
- Powers v. Robinson & Co.Supreme Court of Alabama · 1890
- Blanchard v. FloydSupreme Court of Alabama · 1890
- Walton v. AtkinsonSupreme Court of Alabama · 1910
3Cited by3 opinions
- Burke v. CommissionerUnited States Board of Tax Appeals · 1930
- Graham v. CommissionerUnited States Board of Tax Appeals · 1932
- Rauh v. CommissionerUnited States Board of Tax Appeals · 1931