Gideon-Anderson Co. v. Commissioner
United States Board of Tax Appeals
1. Held that the petitioner is transferee of the assets of the Gideon-Anderson Lumber & Mercantile Co. and as such is answerable for the deficiencies in tax liability of that company for the years 1920 and 1921. 2. Held that the deficiencies in tax of the Gideon-Anderson Lumber & Mercantile Co. for 1920 and 1921 are not barred by the statute of limitations.
1Opinion of the Court
GIDEON-ANDERSON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Gideon-Anderson Co. v. Commissioner
Docket No. 24351.
United States Board of Tax Appeals
20 B.T.A. 106; 1930 BTA LEXIS 2201;
June 19, 1930, Promulgated
1. Held that the petitioner is transferee of the assets of the Gideon-Anderson Lumber & Mercantile Co. and as such is answerable for the deficiencies in tax liability of that company for the years 1920 and 1921.
2. Held that the deficiencies in tax of the Gideon-Anderson Lumber & Mercantile Co. for 1920 and 1921 are not barred by the statute of limitations.
Chase Morsey,…
2Cases cited9 opinions
- Rensselaer & S. R. v. IrwinCourt of Appeals for the Second Circuit · 1918
- American Railway Express Company v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1920
- Hibernia Ins. v. St. Louis & New Orleans Transp. Co.U.S. Circuit Court for the District of Eastern Missouri · 1882
- Grenell v. Detroit Gas Co.Michigan Supreme Court · 1897
- Swing v. American Glucose Co. & Glucose Sugar Refining Co.Appellate Court of Illinois · 1905
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