Supreme Court of the United States · Official docket →
John M. Marshall, et al. v. Commissioner of Internal Revenue
Paid petition · United States Court of Appeals for the Ninth Circuit, No. 17-72955, 17-72958, 17-72960 · judgment July 23, 2019
Before the decision, modestly above the 4.1% base rate. The model weighted this up for a Ninth Circuit decision below, a circuit split argued in the petition, and a dissent in the court below (flagged in the petition).
Question presented
In Commissioner v. Stern, 357 U.S. 39 (1958), this Court held that whether a transferee of property is liable for the transferor’s federal taxes is predominantly a question of the state law applicable to private creditors. The question presented is: Whether, when the true form of the transaction is at issue, the court must determine whether state law would permit a private creditor to collapse or recharacterize the transaction in analogous circumstances, or whether the court can instead look to federal law, state tax law, and/or the law of other states.
Counsel of record
For petitioner
Robert Carton Weaver
Foster Garvey P.C.
For respondent
Noel John Francisco
Jones Day
Proceedings
- Mar 02 2020Petition DENIED.
- Feb 24 2020Brief amici curiae of Professors Mary Anderson and W. Brian Dowis filed. (Distributed)
- Feb 12 2020DISTRIBUTED for Conference of 2/28/2020.
- Feb 07 2020Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
- Jan 30 2020Petition for a writ of certiorari filed. (Response due March 4, 2020)
- Dec 17 2019Application (19A676) granted by Justice Kagan extending the time to file until January 30, 2020.
- Dec 16 2019Application (19A676) to extend the time to file a petition for a writ of certiorari from December 31, 2019 to January 30, 2020, submitted to Justice Kagan.