# Wire Wheel Corp. v. Commissioner > United States Board of Tax Appeals · May 28, 1929 · 16 B.T.A. 737 URL: https://www.frixlaw.com/law-library/cases/4489564 ## Case - **Full name:** WIRE WHEEL CORPORATION OF AMERICA, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** May 28, 1929 - **Citations:** 16 B.T.A. 737; 1929 BTA LEXIS 2521 - **Precedential status:** Published - **Opinion:** Concurrence by Milliken - **Judges:** Siefkin, Milliken - **Cited by:** 8 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4489564 ## Opinion text MillikeN, concurring in the result: The applicability of the statute of limitations results in there being no liability on the part of the transferee for the tax of the transferor. Such being true, I deem it unnecessary to go into the unusual New York statute upon which the. opinion is based. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489564. Public record. Not legal advice.