Legal Opinion
Julia R. Swords Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees v. Commissioner
United States Tax Court
Decided May 29, 2014No. 10882-10, 10883-10, 10884-10, 10885-10PublishedCited by 1 opinion
1Opinion of the Court
142 T.C. No. 19
UNITED STATES TAX COURT JULIA R. SWORDS TRUST, TRANSFEREE, MARGARET R. MACKELL, DOROTHY R. BROTHERTON, AND JULIA R. SWORDS, CO-TRUSTEES, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 10882-10, 10883-10, Filed May 29, 2014. 10884-10, 10885-10. R issued notices of transferee liability to Ps to collect D’s unpaid Federal income tax pursuant to I.R.C. sec. 6901. R argues that the following two-step analysis applies in determining whether Ps are liable for D’s unpaid tax: (1) analyze whether the subject transactions are recast under Federal law,…
2Cases cited39 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
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3Cited by1 opinion
- Andrew v. United StatesDistrict Court, M.D. North Carolina · 2015