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Han v. United States

Certiorari Denied

Petition for certiorari denied on March 29, 2021.

Docket No.20-690
Op. BelowD.C. Cir.

Issue

Whether a court may consider factors other than the parties" intent in determining whether a transfer of funds constitutes a non-taxable loan under the Internal Revenue Code.

Proceedings & orders timeline

Nov 13, 2020
Petition for a writ of certiorari filed. (Response due December 18, 2020)
Dec 7, 2020
Motion to extend the time to file a response from December 18, 2020 to January 19, 2021, submitted to The Clerk.
Dec 8, 2020
Motion to extend the time to file a response is granted and the time is extended to and including January 19, 2021.
Jan 11, 2021
Motion to extend the time to file a response from January 19, 2021 to February 18, 2021, submitted to The Clerk.
Jan 13, 2021
Motion to extend the time to file a response is granted and the time is further extended to and including February 18, 2021.
Feb 18, 2021
Brief of respondent United States of America in opposition filed.
Mar 8, 2021
Reply of petitioner Michael Sang Han filed. (Distributed)
Mar 10, 2021
DISTRIBUTED for Conference of 3/26/2021.
Mar 29, 2021
Petition DENIED.

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