In Re: Custom Contractors, LLC, Deborah C. Menotte 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.

• explaining that, when the transferor transfers money to the bank in payment of a debt, he retains no rights to the funds and the bank receives the money with “no strings attached”
• using state law to determine whether transfers were fraudulent under § 544
• using state law to determine whether transfers were fraudulent under § 544
• “Congress did not intend to require the IRS to disgorge the amount of the payment twice, ie., once to the taxpayer as a refund, and once to the Trustee.”
• \Strings were always attached to the transfer ....\

Source: CourtListener parenthetical corpus (CC0).