Legal Opinion
Roche v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 22, 1933No. 6587PublishedCited by 13 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
The Board of Tax Appeals redetermined tax deficiencies against Roche & Burke Undertaking Company for the years 1920 and 1921 which were asserted under Revenue Act 1926, § 280 (26 USCA § 1069 and note), against Frank L. Roehe as transferee of corporate assets, and Roehe petitions for review. He first questions the jurisdiction of the Board to proceed after the Commissioner abandoned the contention for penalties, and the Board found the deficiencies for 1918 and 1919 to be barred, on the ground that thereby the claim asserted against him became too indefinite to make an…
2Cases cited3 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Waterman v. MoodySupreme Court of Vermont · 1918
- Lapham v. BarnesSupreme Court of Vermont · 1828
3Cited by13 opinions
- McShain v. CommissionerUnited States Tax Court · 1979
- Fairless v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Paschal v. BliedenCourt of Appeals for the Eighth Circuit · 1942
- Sunkist Growers, Inc. v. Winckler & Smith Citrus Products Co.Court of Appeals for the Ninth Circuit · 1960
- Times Tribune Co. v. CommissionerUnited States Tax Court · 1953
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