Legal Opinion
Slone Revocable Trust v. Cir
Court of Appeals for the Ninth Circuit
Decided June 8, 2015No. 12-72464, 12-72495, 12-72496, 12-72497PublishedCited by 11 opinions
1Opinion of the Court
Opinion by Judge IKUTA; Partial Concurrence and Partial Dissent by Judge NOONAN.
IKUTA, Circuit Judge:
ORDER
The opinion filed June 8, 2015, and appearing at 788 F.3d 1049, is hereby amended as follows:
On page 1053, the second sentence of the penultimate paragraph and the final paragraph should be deleted and replaced with the following:
The test for this second prong depends on the law of the state where the transfer occurred. See, e.g., id. (“Under the [New York Uniform Fraudulent Conveyance Act], a party seeking to recharac-terize a transaction must show that the transferee had ‘actual or…
2Cases cited12 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Bail Bonds by Marvin Nelson, Inc., a Corporation v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Seymour Sacks Star Sacks v. Commissioner, Internal Revenue Service, Michael R. Geyser Joyce Geyser v. Commissioner, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
- Spencer D. Stewart, Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Diebold Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2013
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Sandra K. Shockley v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2017
- Buckrey v. Comm'rUnited States Tax Court · 2017
- Norma Slone v. CirCourt of Appeals for the Ninth Circuit · 2018
- John Alterman Trust v. Comm'rUnited States Tax Court · 2015
- Estate of Marshall v. Comm'rUnited States Tax Court · 2016
6 more not listed; retrieve them via the Exa API.