Temoyan v. Commissioner
United States Board of Tax Appeals
Evidence found to be insufficient to establish the liability of petitioners as transferees, under section 280 of the Revenue Act of 1926, of assets of the taxpayer.
1Opinion of the Court
ANNIE TEMOYAN AND ARAM K. JERREHIAN, TRUSTEES, ESTATE OF MRS. HORMIG TEMOYAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Temoyan v. Commissioner
Docket No. 22239.
United States Board of Tax Appeals
16 B.T.A. 923; 1929 BTA LEXIS 2492;
June 5, 1929, Promulgated
Evidence found to be insufficient to establish the liability of petitioners as transferees, under section 280 of the Revenue Act of 1926, of assets of the taxpayer.
Milton A. Kamsler, Esq., for the petitioners.
Bruce A. Low, Esq., for the respondent.
PHILLIPS
The Commissioner mailed to the petitioners as trustees of the estate of…
2Cases cited1 opinion
- Temoyan v. CommissionerUnited States Board of Tax Appeals · 1929