Monday, April 01, 2013

First Circuit (Friday) -- Frank Sawyer Trust of May 1992 v. Commissioner of Internal Revenue

Piercing the veil -- state law governs, so not the substance-over-form standard, but rather whether the transfers were themselves fraudulent.

Frank Sawyer Trust of May 1992 v. Commissioner of Internal Reveue
Compiled by D.E. Frydrychowski, who is, not incidentally, not giving you legal advice.

Category tags above are sporadically maintained Do not rely. Do not rely. Do not rely.

Author's SSRN page here.