nominee-theory
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25A435 | The Society of Apostolic Church Ministries Bishop, Elizabeth Gardner Corporation Sole and Her Successors v. United States | Ninth Circuit | 2025-10-16 | Presumed Complete | internal-revenue-service nominee-theory property-rights religious-organization tax-levy tax-lien | Whether the IRS may impose a tax lien and levy on a religious organization's property based on the theory that the organization is a nominee for taxpa… | |
| 23-1166 | VSHPHH Trust v. United States, et al. | Third Circuit | 2024-04-29 | Denied | Response Waived | asset-transfer bankruptcy civil-procedure debtor debtor-obligations nominee nominee-theory third-circuit-ruling third-party-beneficiary trustee-liability trusts | Did the United States Court of Appeals for the Third Circuit err in concluding that a trustee of a trust established for the benefit of third parties … |