Fourth Investment Lp 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 there was a nominee relationship where every factor other than thé fourth factor favored the government
• noting that only “[a]fter determining that the taxpayer has a property interest under state law” should we consider whether such property can be attached or garnished
• rejecting the United States’ argument that “federal common law must govern nominee determinations because the ability to collect taxes is a vital federal interest”

Source: CourtListener parenthetical corpus (CC0).