intent-analysis
1 cases — ← All topics
| 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… |