Jean A. Stanko v. CIR

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 99-1297 ___________ Jean A. Stanko, * * Appellant, * * Appeal from the v. * United States Tax Court. * Commissioner of Internal Revenue, * * Appellee. * ___________ Submitted: December 13, 1999 Filed: April 20, 2000 ___________ Before RICHARD S. ARNOLD and LOKEN, Circuit Judges, and MELLOY,* District Judge. ___________ LOKEN, Circuit Judge. This case raises novel and difficult questions concerning transferee liability under the Internal Revenue Code. The transferee, Jean Stanko, appeals the Tax Court’s determination that…