§295

6 cases·6 cited

Statute Text — 26 U.S.C. §295

Statute text not available for this section.

6 Citing Cases

Parkway Gravel, Inc. and Subsidiaries, Petitioner T.C. Memo. 2024-59 · 2024

Contracts § 295 (1963)), aff’d, 916 F.2d 721 (11th Cir.

Diebold Foundation, Inc., Transferee, Petitioner T.C. Memo. 2012-61 · 2012

entof 'good-faith' refers solely to 'whetherthe grantee knew, or should have kñown, that he vias not tradingformally, but that * * * the purpose ofrthe.trade, so far;as the debtor wás concerned, was the defrauding ofhis creditors."' (quoting 1 GGFCP÷sec. 295, it 512 (1940)). The "good faith':' inquiry'is an objective one that generally asks whetherthe transferee had informationthat put it on inquiry notice that-the transferor was insolvent, 'or that the transfermight be made with a frauduleñtpur

Long v. Commissioner 93 T.C. 5 · 1989

Estate of Stewart v. Commissioner 79 T.C. 1046 · 1982

Stephan v. Commissioner 16 T.C. 1157 · 1951

United States v. Huet 665 F.3d 588 · Cir.