Peter J. Bresson (Transferee),petitioner-Appellant v. Commissioner of Internal Revenue

How courts have described this case

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

• The government’s tax collection claim under the California Uniform Fraudulent Transfer Act was not subject to the “extinguishment” provision of California UFTA
• where the IRS relied on state law to establish an individual’s liability, “the government’s underlying right to collect money in this case clearly derives from the operation of federal law (i.e., the Internal Revenue Code)”

Source: CourtListener parenthetical corpus (CC0).