transferee liability
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 283 U.S. 589 - Phillips v. Commissioner · 1931Most cited · 1,871 citing opinions
One who receives corporate assets upon dissolution is severally liable, to the extent of assets received, for the payment of taxes of the corporation; and other stockholders or transferees need not be joined.
How often courts cite the case defining “transferee liability”
Court decisions citing the opinion that defined “transferee liability” — 1,869 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.