Legal Opinion
Salus Mundi Foundation v. Commissioner
Court of Appeals for the Ninth Circuit
Decided December 22, 2014No. 12-72527PublishedCited by 23 opinions
1Opinion of the Court
OPINION
NOONAN, Circuit Judge:
OVERVIEW
The IRS appeals the United States Tax Court’s decision that the Salus Mundi Foundation was not liable under 26 U.S.C. § 6901 for the unpaid tax liability arising from the sale of appreciated assets held by Double-D Ranch, Inc.
We conclude that the two requirements of 26 U.S.C. § 6901 — transferee status under federal law and substantive liability under state law — are separate and independent inquiries. Therefore, the IRS cannot rely on federal law to recharacterize the series of transactions for purposes of the state law inquiry.
The Second Circuit…
2Cases cited10 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- HBE Leasing Corp. v. FrankCourt of Appeals for the Second Circuit · 1995
- United States v. Jose Carlos Chavez-Vernaza, AKA Jose Chavez, AKA "Pepe"Court of Appeals for the Ninth Circuit · 1988
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Desmet v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2009
5 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Feldman v. CommissionerCourt of Appeals for the Seventh Circuit · 2015
- Hillen v. City of Many Trees (In re CVAH, Inc.)United States Bankruptcy Court, D. Idaho · 2017
- Tricarichi v. Cooperative Rabobank, U.A.Nevada Supreme Court · 2019
- Slone Revocable Trust v. CirCourt of Appeals for the Ninth Circuit · 2015
- Stuart v. CommissionerUnited States Tax Court · 2015
18 more not listed; retrieve them via the Exa API.