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, well below the 4.1% base rate, with no standout signals pointing toward a grant.
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
Case
Subject area
Federal Taxation (estimated from the questions presented, in the Supreme Court Database’s categories)
Conference history
Distributed for 1 conference
Amicus briefs
1 cert-stage
Linked docket
19A676
Order
Order list, March 2, 2020 · Certiorari denied
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.