Legal Opinion
Baumgartner v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 20, 1931No. 6379PublishedCited by 5 opinions
1Opinion of the Court
NETERER, District Judge.
This is a proceeding to review an order of the Board of Tax Appeals. 21 B. T. A. 623. The petitioner challenges the constitutionality of section 316 of the Revenue Act of February 26, 1926 (26 USCA § 1119), and also (a) preclusion of proceeding against the distributee, or transferee, without first having exhausted civil remedy against the estate; (b) recovery from petitioner by reason of erroneous determination with relation to-deficiency tax in 1925; and (e) that the assessment against petitioner’s liability is •barred. Decedent died August 1, 1921. Executrix filed…
2Cases cited17 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- United States v. UpdikeSupreme Court of the United States · 1930
- Pierce v. United StatesSupreme Court of the United States · 1921
- W. P. Brown & Sons Lumber Co. v. BurnetSupreme Court of the United States · 1931
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3Cited by5 opinions
- United States v. La Societe Francaise De Bienfaisance MutuelleCourt of Appeals for the Ninth Circuit · 1945
- Flynn v. CommissionerCourt of Appeals for the Fifth Circuit · 1935
- Commissioner of Internal Revenue v. Henderson's EstateCourt of Appeals for the Fifth Circuit · 1945
- Estate of Poe v. PoeSupreme Court of Missouri · 1947
- Nunan v. GreenCourt of Appeals for the Eighth Circuit · 1945