Commissioner v. Phipps, 336 U.S. 410 (1949) - USREPORTS-336-410 | Content Details | GovInfo

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Commissioner v. Phipps, 336 U.S. 410 (1949)

Category: Judicial Publications

Collection: United States Reports

Volume: 336

SuDoc Class Number: JU 6.8/1:336

Decision Date: March 14, 1949

Court Term: 1948

Reporter: Walter Wyatt

United States Reports Citation: 336 U.S. 410 (1949)

Subjects (LLC): Tax Avoidance; Specialized Courts; Corporate Income Tax; Tax Court; Tax Law; Tax-free Liquidation; Treasury Regulations; Corporate Restructuring

Subjects (SCDB): Federal Taxation, Typically Under Provisions of the Internal Revenue Code; Federal Taxation