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Administrative Law Keyed to Lawson
Phillips v. Commissioner of Internal Revenue
Citation:
283 U.S. 589, 51 S.Ct. 608, 75 L.Ed. 1289 (1931)Facts
In 1919, the Coombe Garment Company, a corporation, distributed its assets to shareholders, including Phillips, and dissolved. The company had unpaid income and profits taxes for 1918 and 1919. In 1924, the Commissioner of Internal Revenue assessed a deficiency against the company. Unable to collect from the dissolved corporation, the Commissioner proceeded against Phillips as a transferee under Section 280 of the Revenue Act of 1926, which allowed for collection from transferees through the same administrative procedures used against the original taxpayer. Phillips challenged this process, arguing that it violated due process by allowing collection without prior judicial determination of liability.
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