Lucas v. Genting N.Y., LLC

How courts have described this case

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

• holding that the second prong of this analysis is “purely a question of state law, without an antecedent federal-law recasting of the disputed transactions”
• imposing a knowledge requirement in a Uniform Fraudulent Transfer Act case while citing a Fraudulent Conveyance Act case
• collecting cases that discuss the test for constructive knowledge under North Carolina law
• discussing 26 U.S.C. § 6901 (a) and explaining that \[a]n alleged transferee's substantive liability for another taxpayer's unpaid taxes is purely a question of state law ...; plac[ing] the IRS in precisely the same position as that of ordinary creditors under state law\
• “An alleged transferee’s substantive liability for another taxpayer’s unpaid taxes is purely a question of state law, without an antecedent federal-law recasting of the disputed transactions.”
• look to North Carolina law regarding creditors’ rights

Source: CourtListener parenthetical corpus (CC0).