Case ID: bta_20/html/0206-01.html
Source: Caselaw Access Project
Author: {"author": "Teammell:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

William S. Phillips, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 34703.
    Promulgated July 3, 1920.
    
      J. B. Grice Esq., for the petitioner.
    
      J. R. Johnson, Esq., and B. Ü. Steele, Esq., for the respondent.
   OPINION.

Teammell:

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.