No. 19-969
John M. Marshall, et al. v. Commissioner of Internal Revenue
Amici (1)Response Waived
Tags: creditor-rights federal-law property-transfer recharacterization state-law stern-v-commissioner tax-law tax-liability transaction-recharacterization
Latest Conference:
2020-02-28
Question Presented (from Petition)
Whether, when the true form of the transaction is at issue, the court must determine whether state law would permit a private creditor to collapse or recharacterize the transaction in analogous circumstances, or whether the court can instead look to federal law, state tax law, and/or the law of other states.
Question Presented (AI Summary)
Whether state law or federal law governs the recharacterization of a transaction for federal tax liability purposes
Docket Entries
2020-03-02
Petition DENIED.
2020-02-24
Brief amici curiae of Professors Mary Anderson and W. Brian Dowis filed. (Distributed)
2020-02-12
DISTRIBUTED for Conference of 2/28/2020.
2020-02-07
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2020-01-30
Petition for a writ of certiorari filed. (Response due March 4, 2020)
2019-12-17
Application (19A676) granted by Justice Kagan extending the time to file until January 30, 2020.
2019-12-16
Application (19A676) to extend the time to file a petition for a writ of certiorari from December 31, 2019 to January 30, 2020, submitted to Justice Kagan.
Attorneys
Commissioner of Internal Revenue
Noel J. Francisco — Solicitor General, Respondent
John Marshall, et al.
Robert Carton Weaver — Foster Garvey P.C., Petitioner
Professors Mary Anderson and W. Brian Dowis
Nicole A. Saharsky — Mayer Brown LLP, Amicus