Questions Presented
Whether a bankruptcy trustee may avoid a debtor's tax payment to the United States under Section 544(b) when no actual creditor could have obtained relief under the applicable state fraudulent-transfer law outside of bankruptcy.
Case Updates
Supreme Court holds that a bankruptcy trustee cannot claw back tax payments made to the United States by invoking Section 544(b) of the Bankruptcy Code and state fraudulent-transfer law
March 26, 2025
U.S. Chamber files amicus brief urging Supreme Court to hold that bankruptcy trustees may avoid fraudulent transfers to the United States under Section 544(b) of the Bankruptcy Code
September 26, 2024
Elaine J. Goldenberg and Andra Lim of Munger, Tolles & Olson LLP served as outside counsel.
Case Documents
- U.S. Chamber Amicus Brief -- United States v. Miller (U.S. Supreme Court)
- Opinion -- United States v. Miller (U.S. Supreme Court)