Case Name: William S. Phillips, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1920-07-03
Citations: 20 B.T.A. 206
Docket Number: Docket No. 34703
Parties: William S. Phillips, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 20
Pages: 206–206

Head Matter:
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:
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.