Oglesby v. Commissioner

Board of Tax Appeals

Oglesby v. Commissioner

16 B.T.A. 1191, 1929 BTA LEXIS 2439

United States Board of Tax Appeals·Decided June 27, 1929·No. Docket Nos. 36941, 37281.·Published·Cited by 1 cases

Opinion

[1192] opinion.

Love :

In view of the facts in this case, and on the authority of the opinions and decisions in the cases of Henry Cappellini et al., 14 B. T. A. 1269; Grand Rapids National Bank, 15 B. T. A. 1166; Annie G. Phillips, 15 B. T. A. 1218; and Robert N. Parrett, 15 B. T. A. 1313, we hold that the petitioners are each liable as transferees of a part of the assets of the Waldo Lumber Co. in the amount of $352.05, with interest thereon as provided by law, limited however in the aggregate amount collected from petitioners to the amount of $352.05, plus interest as provided by law.

Judgment will be entered for the respondent.

Free access — add to your briefcase to read the full text and ask questions with AI

[1192] opinion.

Love :

In view of the facts in this case, and on the authority of the opinions and decisions in the cases of Henry Cappellini et al., 14 B. T. A. 1269; Grand Rapids National Bank, 15 B. T. A. 1166; Annie G. Phillips, 15 B. T. A. 1218; and Robert N. Parrett, 15 B. T. A. 1313, we hold that the petitioners are each liable as transferees of a part of the assets of the Waldo Lumber Co. in the amount of $352.05, with interest thereon as provided by law, limited however in the aggregate amount collected from petitioners to the amount of $352.05, plus interest as provided by law.

Judgment will be entered for the respondent.

Oglesby v. Commissioner, 16 B.T.A. 1191, 1929 BTA LEXIS 2439 (bta 1929).

Pincite

16 B.T.A. 1191 (Oglesby v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related