irc-6901

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
18-1520 Michael A. Tricarichi, Transferee v. Commissioner of Internal Revenue Ninth Circuit 2019-06-06 Denied Response Waived 9th-circuit federal-income-tax fraudulent-transfer internal-revenue-code irc-6901 state-law tax-court third-party-conduct transferee-liability Whether a tax court must apply the fraudulent transfer law of the state where the taxpayer lived, or can apply fraudulent transfer law from any state