Legal Opinion
Phillips v. Commissioner
Supreme Court of the United States
Decided May 25, 1931No. 455PublishedCited by 11 opinions
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the Court.
In 1919, the Coombe Garment Company, a Pennsylvania corporation, distributed all of its assets among its stockholders, and then dissolved. Thereafter, the Commissioner of Internal Revenue made deficiency assessments against it for income and profits taxes for the years 1918 and 1919. A small part of these assessments was collected leaving an unpaid balance of $9,306.36. I. L. Phillips of New York City, had owned one-fourth of the company’s stock and had received $17,139.61 ás his distributive dividend. Pursuant to § 280 (a) (1) of the…
2Cases cited78 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
- Taylor v. SecorSupreme Court of the United States · 1876
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
73 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- California v. United StatesSupreme Court of the United States · 1944
- Mallatt v. LUIHNOregon Supreme Court · 1956
- Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1932
- Liquidators of Exchange Nat. Bank of Shreveport v. United StatesCourt of Appeals for the Fifth Circuit · 1933
6 more not listed; retrieve them via the Exa API.