transferee-liability
4 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 23-436 | Vikki E. Paulson, et al. v. United States | Ninth Circuit | 2023-10-26 | Denied | beneficiaries estate-taxes government-collection internal-revenue-code irs personal-liability tax-lien transferee-liability transferees trustees | Does 26 U.S.C. § 6324(a)(2) allow the Government to impose personal liability on transferees, trustees or beneficiaries who receive property from the … | |
| 21-110 | GMAG, LLC, et al. v. Ralph S. Janvey, as Receiver for the Stanford International Bank Limited, et al. | Fifth Circuit | 2021-07-27 | Denied | Response RequestedResponse WaivedRelisted (2) | civil-procedure court-of-appeals due-process factual-dispute jury-trial jury-verdict legal-ruling ponzi-scheme seventh-amendment transferee-liability | Whether the Seventh Amendment and due process permit a court of appeals to reverse a jury verdict based on the court's own independent examination of … |
| 19-10 | James W. Smith v. United States | Tenth Circuit | 2019-07-01 | Denied | Response Waived | assessment collection due-process internal-revenue-code mandatory-provisions notice payment sovereign-capacity statute-of-limitations tax-court-jurisdiction tax-deficiency transferee-liability | The Meaning of 'Shall' in the Internal Revenue Code |
| 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 |