Roche v. Commissioner
United States Board of Tax Appeals
1. Held that the Board has jurisdiction to hear and determine the issues presented under section 280. 2. The amount of the liability of the petitioner as a transferee determined from the evidence. 3. Held, further, under the facts presented that the period of limitation for proceeding against the transferee as to the years 1919 and 1920 had expired. 4. Held, further, that the petitioner has failed to introduce sufficient evidence to overcome the presumption of correctness of…
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1. Held that the Board has jurisdiction to hear and determine the issues presented under section 280. 2. The amount of the liability of the petitioner as a transferee determined from the evidence. 3. Held, further, under the facts presented that the period of limitation for proceeding against the transferee as to the years 1919 and 1920 had expired. 4. Held, further, that the petitioner has failed to introduce sufficient evidence to overcome the presumption of correctness of the Commissioner's determination of the amount of tax liability of the taxpayer.
1Opinion of the Court
*1142OPINION.
Trammell:
In the first issue the petitioner contends that section 280 of the Revenue Act of 1926, under which the respondent asserts the liability in controversy, is unconstitutional. We have previously decided that a petitioner who appeals to this Board under said section is precluded from questioning its validity. Henry Cappellini et al., 14 B. T. A. 1269. See also Phillips v. Commissioner, 42 Fed. (2d) 177; Routzahn v. Tyroler, 36 Fed. (2d) 208; certiorari denied, 281 U. S. 734. In any event, in our opinion we have jurisdiction to determine the issues here presented.
This disposes of…
2Cited by6 opinions
- McShain v. CommissionerUnited States Tax Court · 1979
- Krug v. CommissionerUnited States Board of Tax Appeals · 1934
- Estate of Hatchett v. CommissionerUnited States Tax Court · 1989
- McShain v. CommissionerUnited States Tax Court · 1979
- Roche v. CommissionerUnited States Board of Tax Appeals · 1931
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