· 11/28/2006
Emery Ellinger, III v. United States
Citations
- 470 F.3d 1325
- 98 A.F.T.R.2d (RIA) 7903
- 2006 U.S. App. LEXIS 29218
- 2006 WL 3409793
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that a closing agreement between one corporation and the IRS stating that certain transfers were bona fide debts did not affect the characterization of the transfers with respect to other, related corporations
- listing a nonexclusive list of 13 factors
- listing a nonexclusive list of 13 factors
Source: CourtListener parenthetical corpus (CC0).
Judges: Birch, Pryor, Fay
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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