U.S. Court of Appeals for the Sixth Circuit
Billy F. Hawk, Jr., GST Non-Exempt Marital Trust v. Commissioner of Internal Revenue
Panel
The judges who heard this appeal.
- Judge Ralph B. Guy Jr.
- Chief Judge Jeffrey S. Sutton
- Judge John Baylor Nalbandian
Case history
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May 15, 2019decided Decision issued in Billy F. Hawk, Jr., GST Non-Exempt Marital Trust v. Commissioner of Internal Revenue
Opinions and writings
SUTTON, Circuit Judge. After Billy Hawk died in 2000, his wife Nancy Sue decided to sell the family bowling business, Holiday Bowl. With the help of lawyers and accountants, she made a deal with MidCoast, a company that claimed an interest in acquiring companies with corporate tax liabilities that it could set off against its net-operating losses. Holiday Bowl first sold its assets-bowl…