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PHILLIPS v. COMMISSIONER

No. 455.

283 U.S. 589 (1931)

PHILLIPS ET AL., EXECUTORS, v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 25, 1931.

Attorney(s) appearing for the Case

Mr. Elkan Turk, with whom Messrs. Herman Boldman, Benjamin Wiener, and Donald Bourne were on the brief, for petitioners.

Assistant Attorney General Youngquist, with whom Solicitor General Thacher, Mr. Sewall Key and Miss Helen R. Carloss, Special Assistants to the Attorney General, and Messrs. Whitney North Seymour, Clarence M. Charest, General Counsel, and Allin H. Pierce, Special Attorney, Bureau of Internal Revenue, were on the brief, for respondent.

Mr. Oscar R. Ewing, and Messrs. James C. Denton and Richard H. Wills, by special leave of Court, filed briefs as amici curiae.

MR. JUSTICE BRANDEIS 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...

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