Legal Opinion
Starnes v. Commissioner
Court of Appeals for the Fourth Circuit
Decided May 31, 2012No. 11-1636, 11-1706, 11-1712, 11-1714PublishedCited by 29 opinions
1Opinion of the Court
Affirmed by published opinion. Judge DAVIS wrote the opinion, in which Judge NIEMEYER joined. Judge WYNN wrote a dissenting opinion.
OPINION
DAVIS, Circuit Judge:
In Commissioner v. Stern, 357 U.S. 39, 78 S.Ct. 1047, 2 L.Ed.2d 1126 (1958), the Supreme Court held that if a person is the “transferee” of a taxpayer’s assets, the “existence and extent” of that transferee’s liability for unpaid taxes the taxpayer owed prior to the transfer is determined by state law, not federal law. Id. at 45, 78 S.Ct. 1047. This case requires that we apply Stem to a transaction the Commissioner of Internal Revenue…
2Cases cited19 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Hernandez v. New YorkSupreme Court of the United States · 1991
- Commissioner v. SternSupreme Court of the United States · 1958
- HBE Leasing Corp. v. FrankCourt of Appeals for the Second Circuit · 1995
- United States v. Tabor Court Realty Corp.Court of Appeals for the Third Circuit · 1986
14 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- In Re: Grand Jury v.Court of Appeals for the Third Circuit · 2012
- Diebold Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2013
- Frank Sawyer Trust of May 1992 v. Commissioner of Internal RevenCourt of Appeals for the First Circuit · 2013
- Salus Mundi Foundation v. CommissionerCourt of Appeals for the Ninth Circuit · 2014
- Feldman v. CommissionerCourt of Appeals for the Seventh Circuit · 2015
24 more not listed; retrieve them via the Exa API.