Phillips v. Commissioner of Internal Revenue

(after stating the facts as above).

The appellants first challenge the constitutionality of section 280 of the Revenue Act of 1926 (26 USCA § 1069), and secondly assert that, even if it be constitutional, their liability is only for a pro rata share of the corporation’s unpaid taxes.

Before passing to a consideration of these primary contentions, it is necessary to dispose of a jurisdictional question, although not urged by the appellee. That question is whether a “transferee” is given the same right of judicial review of the Board’s decision as is a “taxpayer.” The statute provides for review…