Arlington Corp. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
1Opinion of the Court
McCORD, Circuit Judge.
This appeal is from an order of the Tax Court dismissing a petition of petitioner, The Arlington Corporation, for redetermination of its liability as an alleged fraudulent transferee of the assets of Walton Hill Irwin and Mrs. Annie Lee Irwin. The Commissioner has entered a jeopardy assessment against petitioner as transferee of the above named individuals in the aggregate sum of $363,702.56, for individual income and victory taxes and 50% fraud penalties alleged to be due the Government from 1919 through 1945. The Tax Court dismissed the petition on the ground that it…
Also in this document: Concurrence.
2Cases cited6 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Welch v. SchweitzerCourt of Appeals for the Ninth Circuit · 1939
- Carbone v. CommissionerUnited States Tax Court · 1947
- Dilks v. BlairCourt of Appeals for the Seventh Circuit · 1927
- Commissioner of Internal Revenue v. RosenheimCourt of Appeals for the Third Circuit · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1981
- Arkansas Motor Coaches, Limited, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Brzezinski v. CommissionerUnited States Tax Court · 1954
33 more not listed; retrieve them via the Exa API.