Legal Opinion
Scott v. Commissioner
Court of Appeals for the Tenth Circuit
Decided January 4, 2001No. 99-9018PublishedCited by 2 opinions
1Opinion of the Court
McKAY, Circuit Judge.
The Tax Court determined that Petitioner-Appellant Thomas H. Scott, 1 who was a corporate executive of a now insolvent company, was liable as a transferee of assets for unpaid income taxes and the interest that accrued since the taxes became due. Appellant asserts that he cannot be a transferee within the meaning of 26 U.S.C. § 6901(a)(1)(A) because he did not directly receive any assets from the assessed company. The Tax Court rejected that argument. This appeal followed.
Appellant was a director and officer of Mountain States Stock Transfer Agents, Inc. (MSSTA), a…
2Cases cited5 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Mesa Sand & Gravel Co. v. Landfill, Inc.Supreme Court of Colorado · 1989
- Stansbury v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- Yetter Well Service, Inc. v. Cimarron Oil Co.Colorado Court of Appeals · 1992
- Eleanor H. Vendig, as Alleged Transferee of the Assets of Mavco Sales, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
3Cited by2 opinions
- Gonzales v. United States (In Re Silver)Bankruptcy Appellate Panel of the Tenth Circuit · 2004
- Alta V Limited Partnership, Transferee v. CommissionerUnited States Tax Court · 2020