Phillips v. Commissioner
20 B.T.A. 206
This text of 20 B.T.A. 206 (Phillips 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.
Bluebook
Phillips v. Commissioner, 20 B.T.A. 206 (bta 1920).
Opinion
OPINION.
The foregoing statement of facts contains- every element required to show the liability of the petitioner as a transferee under the provisions of section 280 of the Revenue Act of 1926.
Judgment will be entered for the respondent.
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20 B.T.A. 206, Counsel Stack Legal Research, https://law.counselstack.com/opinion/phillips-v-commissioner-bta-1920.