THE TRANSFEREE OF A DELINQUENT TAXPAYER

Authors

O. John Rogge, Of the Bar of Chicago, Illinois

Abstract

Section 280 of the Revenue Act of 1926 provides, among other things, that "the liability, at law or in equity, of a transferee" of any delinquent income, excess profits; or war profits taxpayer shall be enforced in the same manner as the liability of a delinquent income taxpayer under the Revenue Act of 1926. It is the purpose of this article to describe the liability of a transferee at law or in equity, and how it was enforced, at the time of the enactment of section 280, having reference to both federal and state decisions.

Recommended Citation

O. J. Rogge, THE TRANSFEREE OF A DELINQUENT TAXPAYER, 27 Mich. L. Rev. 39 (1928).
Available at: https://repository.law.umich.edu/mlr/vol27/iss1/4