William L. Comer Family Equity Trust 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.

• relying on “indicia of improper transfers” in applying “alter ego” doctrine
• state law determines the nature and extent of a taxpayer’s property interests in any given property
• transfer of property to a trust lacked sufficient consideration and was done at a time taxpayers were insolvent
• property held in the form of a trust can be levied where trust is an “alter ego” of the taxpayers and where: (a) property transfer lacked sufficient consideration; (b) taxpayers were insolvent at the time of transfer; and (c

Source: CourtListener parenthetical corpus (CC0).