Phillips v. Commissioner
20 B.T.A. 206, 1930 BTA LEXIS 2184
CourtUnited States Board of Tax Appeals
DecidedJuly 3, 1930
DocketDocket No. 34703.
StatusPublished
Cited by1 cases
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, 1930 BTA LEXIS 2184 (bta 1930).
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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Related
Phillips v. Commissioner
20 B.T.A. 206 (Board of Tax Appeals, 1930)
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20 B.T.A. 206, 1930 BTA LEXIS 2184, Counsel Stack Legal Research, https://law.counselstack.com/opinion/phillips-v-commissioner-bta-1930.