United States v. Miller (2025)
| United States v. Miller | |
|---|---|
| Argued December 2, 2024 Decided March 26, 2025 | |
| Full case name | United States v. David Miller |
| Docket no. | 23-824 |
| Citations | 604 U.S. ___ (more) |
| Argument | Oral argument |
| Decision | Opinion |
| Questions presented | |
| May a bankruptcy trustee avoid a debtor’s tax payment to the federal government under 11 U.S.C. § 544(b) when no actual creditor could have obtained relief under the applicable state fraudulent-transfer law outside of bankruptcy? | |
| Court membership | |
| |
| Case opinions | |
| Majority | Jackson, joined by Roberts, Thomas, Alito, Sotomayor, Kagan, Kavanaugh, and Barrett |
| Dissent | Gorsuch |
| Laws applied | |
| United States Bankruptcy Code (11 U. S. C. §§106(a), 544(b)) | |
United States v. Miller, 604 U.S. ___ (2025), is a United States Supreme Court case holding that the US Bankruptcy Code's waiver of sovereign immunity does not entitle a bankruptcy trustee to recover a debtor's fraudulent federal tax payments.