Menotte v. US (In re Custom Contractors, LLC)
- 2014 WL 1226852
- The Eleventh Circuit held that the Internal Revenue Service was not liable as an "initial transferree" under 11 U.S.C. § 550(a)(1) as to pre-paid taxes that were otherwise avoidable by the...
- Chief Judge Carnes, Judges Wilson and Fay.