Bensuade v. Commissioner
United States Tax Court
Transferee liability: Exhaustion of remedies against primary obligor: Burden of proof. - The Commissioner carried his burden of proving that he had exhausted his remedies against the primary obligor, that there were transfers of assets by the primary obligor to the petitioner without consideration during or after the time the primary obligor's tax liabilities accrued and that at the time of the transfers the primary obligor was insolvent or that the transfers rendered it…
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Transferee liability: Exhaustion of remedies against primary obligor: Burden of proof. - The Commissioner carried his burden of proving that he had exhausted his remedies against the primary obligor, that there were transfers of assets by the primary obligor to the petitioner without consideration during or after the time the primary obligor's tax liabilities accrued and that at the time of the transfers the primary obligor was insolvent or that the transfers rendered it insolvent. Therefore, the taxpayer was liable as transferee.
1Opinion of the Court
Jose Bensuade, Transferee v. Commissioner.
Bensuade v. Commissioner
Docket No. 4532-62.
United States Tax Court
T.C. Memo 1964-132; 1964 Tax Ct. Memo LEXIS 204; 23 T.C.M. (CCH) 805; T.C.M. (RIA) 64132;
May 11, 1964
Transferee liability: Exhaustion of remedies against primary obligor: Burden of proof. - The Commissioner carried his burden of proving that he had exhausted his remedies against the primary obligor, that there were transfers of assets by the primary obligor to the petitioner without consideration during or after the time the primary obligor's tax liabilities accrued and that at the time…
2Cases cited15 opinions
- Healy v. CommissionerSupreme Court of the United States · 1953
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
- Hatch v. Morosco Holding Co.Court of Appeals for the Second Circuit · 1931
- Robinson v. CommissionerUnited States Tax Court · 1949
- Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
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