¶1OPINION.
¶2The foregoing statement of facts contains- every element required to show the liability of the petitioner as a transferee under the provisions of section 280 of the Revenue Act of 1926.
¶3Judgment will be entered for the respondent.
20 B.T.A. 206
Phillips v. Commissioner
United States Board of Tax Appeals
Decided July 3, 1930
United States Board of Tax Appeals · decided 1930-07-03
The petitioner held to be liable as transferee under the facts stated.
Decided 1930-07-03