Iannacone v. Internal Revenue Service (In Re Bauer)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• applying what appeared to be a dominion test and finding that an insurance company was not an initial transferee because the debtor “directed the transfer ... merely through” the insurance company and the debtor retained “ultimate authority over the funds”

Source: CourtListener parenthetical corpus (CC0).