Legal Opinion
Phelps v. United States
Supreme Court of the United States
Decided May 19, 1975No. 74-121PublishedCited by 165 opinions
1Opinion of the CourtJustice Brennan
Between March and June 1971 the Internal Revenue Service (IRS) made assessments of federal taxes in the amount of $140,831.59 against Chicagoland Ideel Cleaners, Inc. Chicagoland failed to pay the taxes after formal demand. Instead, on June 28, 1971, Chicago-land transferred its assets to an assignee for the benefit of creditors. The assignee promptly converted the assets into cash of approximately $38,000. On August 25, 1971, the IRS filed a notice of tax lien respecting the March-June assessments in the office of the Recorder of Deeds of Cook County, Ill., and on the same day served a…
2Cases cited14 opinions
- United States v. BessSupreme Court of the United States · 1958
- Taubel-Scott-Kitzmiller Co. v. FoxSupreme Court of the United States · 1924
- Cline v. KaplanSupreme Court of the United States · 1944
- Miller v. United StatesSupreme Court of the United States · 1871
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
9 more not listed; retrieve them via the Exa API.
3Cited by165 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- State v. Henderson (Slip Opinion)Ohio Supreme Court · 2020
- United States v. Morris WeintraubCourt of Appeals for the Sixth Circuit · 1979
160 more not listed; retrieve them via the Exa API.