income-classification

Case	Title	Lower Court	Docketed	Status	Flags	Tags	Question Presented
20-690	Michael Sang Han v. United States	District of Columbia	2020-11-18	Denied		circuit-split income income-classification intent intent-analysis internal-revenue-code james-v-united-states loan loan-proceeds tax-law	May a court consider factors other than the parties' intent in determining whether a transfer of funds constitutes a non-taxable loan under the Intern…
19-973	Brian D. Swanson v. United States	Eleventh Circuit	2020-02-04	Denied	Response Waived	apportionment capital capital-tax constitutional-taxation direct-tax federal-tax-return income-classification income-tax rule-12(b)(6) tax-refund	May the Respondent collect a direct tax on Petitioner's capital without going through the rule of apportionment?
18-5353	Juanita L. Berry v. United States	Third Circuit	2018-07-25	Denied	Response WaivedIFP	civil-procedure court-of-appeals district-court due-process income-classification income-tax irs-regulations loans loss-calculation promissory-notes property-rights tax tax-evasion tax-law wire-fraud	Whether the Court of Appeals erred in affirming the District Court's legal holding that promissory notes between Berry and a vendor were income and no…