KLEIN ET AL.
v.
UNITED STATES

U.S. | 1930-10-20
No. 387
282 U.S. 828 Supreme Court of the United States (1930) Positive Treatment
Cited by 2 cases
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  • Phillips v. Commissioner of Internal Revenue, 283 U.S. 589 (U.S. 1931)
    …as liable for the full amount. 15 B. T. A. 1218. Its order was affirmed by the United States Circuit Court of Appeals for the Second Circuit. 42 F. (2d) 177. Because of conflict in the. decisions of the lower courts a writ of certiorari was granted. 282 U. S. 828. Stockholders who have received the assets of a dissolved corporation may confessedly be compelled, in an appropriate proceeding, to discharge unpaid corporate taxes. Compare Pierce v. United States, 255 U. S. 398. Before the enactment of § 280 (a)…

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