Gleichman v. Commissioner
United States Board of Tax Appeals
1. Where transferees have invoked the provisions of section 280 by appealing to the Board they may not in such a proceeding question its validity.
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1. Where transferees have invoked the provisions of section 280 by appealing to the Board they may not in such a proceeding question its validity. Henry Cappellini et al.,14 B.T.A. 1269. 2. Assessment and collection of the deficiency asserted against petitioner as transferee for taxes of the Broadway-Strand Theatre Co. for the year 1919 is barred by the statute of limitations. 3. Where the period for assessment and collection of taxes for 1920 had not expired when the Revenue Act of 1926 was approved on February 26, 1926, the Commissioner has one year after the passage of such Act within…
1Opinion of the Court
*149OPINION.
Lansdon :
The petitioner alleges that section 280 of the Revenue Act of 1926 is unconstitutional. In Henry Cappellini et al., 14 B. T. A. 1269, we held that where transferees have invoked the provisions of this section by appealing to the Board they may not in such proceedings question its validity.
The petitioner’s second contention is that the assessment and collection of the taxes against the petitioner is barred by the statute of limitations. The taxpayer’s return for 1919 was filed on March 15, 1920. Assessment of the tax was made on May 15, 1924, which was prior to the passage of…
2Cases cited4 opinions
- Hollins v. Brierfield Coal & Iron Co.Supreme Court of the United States · 1893
- Russell v. United StatesSupreme Court of the United States · 1929
- Pierce v. United StatesSupreme Court of the United States · 1921
- Swan Land & Cattle Co. v. FrankSupreme Court of the United States · 1893
3Cited by4 opinions
- Gleichman v. CommissionerUnited States Board of Tax Appeals · 1929
- Rauh v. CommissionerUnited States Board of Tax Appeals · 1931
- Southwestern Inv. Co. v. CommissionerUnited States Board of Tax Appeals · 1930
- United States v. RussellDistrict Court, D. Rhode Island · 1956