Estate of Travis Mixon, Jr. v. United States

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 “subjective intent on the part of an actor will not alter the relationship or duties created by an otherwise objectively indicated intent.”
• stating that the evaluation of whether a monetary advance is debt or equity is a question of law subject to de novo review
• stating that the evaluation of whether a monetary advance is debt or equity is a question of law subject to de novo review
• noting that lack of “increased voting power or participation in the Bank’s affairs by virtue of the advance ... serve[d] as cumulative evidence that the advances here involved were loans, rather than risk capital”
• observing that “thin capitalization is very strong evidence of a capital contribution where (1) the debt-to-equity ratio was initially high, (2) the parties realized the likelihood that it would go higher, and (3
• referring to the need to determine whether \the transaction complies with arm's length standards and normal business practice\

Source: CourtListener parenthetical corpus (CC0).