No. 20-690
Michael Sang Han v. United States
Tags: circuit-split income income-classification intent intent-analysis internal-revenue-code james-v-united-states loan loan-proceeds tax-law
Latest Conference:
2021-03-26
Question Presented (from Petition)
May a court consider factors other than the parties' intent in determining whether a transfer of funds constitutes a non-taxable loan under the Internal Revenue Code?
Question Presented (AI Summary)
May a court consider factors other than the parties' intent in determining whether a transfer of funds constitutes a non-taxable loan under the Internal Revenue Code?
Docket Entries
2021-03-29
Petition DENIED.
2021-03-10
DISTRIBUTED for Conference of 3/26/2021.
2021-03-08
Reply of petitioner Michael Sang Han filed. (Distributed)
2021-02-18
Brief of respondent United States of America in opposition filed.
2021-01-13
Motion to extend the time to file a response is granted and the time is further extended to and including February 18, 2021.
2021-01-11
Motion to extend the time to file a response from January 19, 2021 to February 18, 2021, submitted to The Clerk.
2020-12-08
Motion to extend the time to file a response is granted and the time is extended to and including January 19, 2021.
2020-12-07
Motion to extend the time to file a response from December 18, 2020 to January 19, 2021, submitted to The Clerk.
2020-11-13
Petition for a writ of certiorari filed. (Response due December 18, 2020)
Attorneys
Michael Sang Han
Kevin Franz King — Covington & Burling LLP, Petitioner
United States of America
Elizabeth B. Prelogar — Acting Solicitor General, Respondent