Phillips v. Commissioner
20 B.T.A. 206, 1930 BTA LEXIS 2184
United States Board of Tax Appeals·Decided July 3, 1930·No. Docket No. 34703.·Published·Cited by 1 cases
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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Phillips v. Commissioner, 20 B.T.A. 206, 1930 BTA LEXIS 2184 (bta 1930).
20 B.T.A. 206 (Phillips v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Phillips v. Commissioner
20 B.T.A. 206 (Board of Tax Appeals, 1930)