Oglesby v. Commissioner
This text of 16 B.T.A. 1191 (Oglesby v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
[1192]*1192opinion.
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.
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Cite This Page — Counsel Stack
16 B.T.A. 1191, 1929 BTA LEXIS 2439, Counsel Stack Legal Research, https://law.counselstack.com/opinion/oglesby-v-commissioner-bta-1929.