Phelps v. United States

Supreme Court of the United States · Decided 1975-05-19

Cited by 167 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Me. Justice Brennan delivered the opinion of the Court. Between March and June 1971 the Internal Revenue Service (IRS) made assessments of federal taxes in the amount of $140,831.59 against Chicagoland Ideel Cleaners, Inc. Chicagoland failed to pay the taxes after formal demand. Instead, on June 28, 1971, Chicago-land transferred its assets to an assignee for…

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