Phelps v. United States, 421 U.S. 330 (1975) - USREPORTS-421-330 | Content Details | GovInfo

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Phelps v. United States, 421 U.S. 330 (1975)

Category: Judicial Publications

Collection: United States Reports

Volume: 421

SuDoc Class Number: JU 6.8:421

Decision Date: May 19, 1975

Court Term: 1974

Reporter: Henry Putzel, Jr.

United States Reports Citation: 421 U.S. 330 (1975)

Subjects (LLC): Finance and Financial Sector; Notice of Tax Lien; Federal Tax Assessments; Bankruptcy; Tax Avoidance; Constructive Custody of Cash Proceeds; Bankruptcy Act; Taxation; Internal Revenue Service (i.r.s.); Failure to Pay Taxes; Asset Transfer; Bankruptcy Court; Bankruptcy Law

Subjects (SCDB): Priority of Federal Fiscal Claims: over Those of the States Or Private Entities; Federal Taxation