U.S. Court of Appeals for the Sixth Circuit
Billy F. Hawk, Jr., GST Non-Exempt Marital Trust v. Commissioner of Internal Revenue
This writing
- Type
- Opinion
- Author
- Jeffrey S. Sutton
- Filed
- May 15, 2019
- Case
- Billy F. Hawk, Jr., GST Non-Exempt Marital Trust v. Commissioner of Internal Revenue
- Case status
- Decided
Source The authoring judge was read from the signature line of the court's own published opinion, not from provider metadata — CourtListener records no author for most Sixth Circuit opinions.
Opening text
The first passage of the document, as extracted by the source provider.
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…
Source Extract supplied by CourtListener. Benchlight does not host the document — read the authoritative text in the court's own PDF.