Phillips v. Commissioner of Internal Revenue
United States Supreme Court
283 U.S. 589 (1931)
The federal commissioner of the Internal Revenue Service (Commissioner) (defendant) assessed back taxes against I. L. Phillips (plaintiff). After Phillips died, the executors of his estate (plaintiffs) petitioned the Board of Tax Appeals (Board) for an administrative redetermination of the assessment. The Board upheld the Commissioner’s assessment. Under a 1926 federal tax law, later repealed, the Board's administrative decision entitled the Commissioner to a summary collection of the back taxes. This summary-collection process did not give the estate an opportunity for a judicial hearing on the correctness of the Board's administrative decision until after the back taxes had been collected. The estate sued the Commissioner to prevent the summary collection, contending that the lack of a preliminary judicial hearing would deprive the estate of due process, in violation of the Fifth Amendment to the United States Constitution. The United States Circuit Court of Appeals for the Second Circuit ruled for the Commissioner. The United States Supreme Court granted certiorari to resolve a conflict between lower court decisions.
Rule of Law
Holding and Reasoning (Brandeis, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.
Here's why 175,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 14,000 briefs, keyed to 188 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.