stern-v-commissioner

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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