recharacterization
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 19-969 | John M. Marshall, et al. v. Commissioner of Internal Revenue | Ninth Circuit | 2020-02-03 | Denied | Amici (1)Response Waived | creditor-rights federal-law property-transfer recharacterization state-law stern-v-commissioner tax-law tax-liability transaction-recharacterization | Whether state law or federal law governs the recharacterization of a transaction for federal tax liability purposes |
| 19-5974 | Duane L. O'Malley v. United States | Seventh Circuit | 2019-09-17 | Denied | Response WaivedIFP | appeals circuit-operating-rule civil-procedure civil-procedure-rules criminal-procedure criminal-rule-33 direct-appeal due-process judicial-assignment motion-appeal newly-discovered-evidence panel-reassignment recharacterization standing | Did the Seventh Circuit Court of Appeals violate Circuit Operating Rule 6(b) when failing to reassign panels? |