1. Home
  2. Browse Decisions
  3. F.2d
  4. 134 F.2d
  5. 134 F.2d 73 (1943)
 

B. D. PHILLIPS, INC. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 8165-8168.

134 F.2d 73 (1943)

B. D. PHILLIPS, Inc., v. COMMISSIONER OF INTERNAL REVENUE (two cases). B. D. PHILLIPS v. SAME (two cases).

Circuit Court of Appeals, Third Circuit.

Decided February 17, 1943.

Attorney(s) appearing for the Case

William Wallace Booth, of Pittsburgh, Pa. (Rolland L. Ehrman, and John L. Wilson, both of Butler, Pa., W. A. Seifert, and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for petitioner.

William A. Clineburg, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before BIGGS, MARIS, and GOODRICH, Circuit Judges.

GOODRICH, Circuit Judge.

This appeal involves personal holding company surtaxes for the years 1937 and 1938. The petitioners are B. D. Phillips, Incorporated, a Delaware corporation, and B. D. Phillips, its sole shareholder. The latter, it has been stipulated, is liable as the transferee of the entire assets of the corporation for any deficiencies in taxes determined to be due from the corporation for the years in question. The issue presented is whether certain payments...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases