United States v. Miller | Date Decided: 3/26/25 | Case No. 23-824
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United States v. Miller | Date Decided: 3/26/25 | Case No. 23-824
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About this listen
The question presented in this case is: 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.
The Supreme Court held: Section 106(a)’s sovereign-immunity waiver applies only to a §544(b) claim itself and not to state-law claims nested within that federal claim.
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