LOKEN, Circuit Judge.
This case raises novel and difficult questions concerning transferee liability under the Internal Revenue Code. The transferee, Jean Stanko, appeals the Tax Court's determination that she is liable for $3,442,874 in unpaid taxes owed by Stanko Packing, Inc. ("Stanko Packing"), because she is the successor transferee of an installment note fraudulently conveyed by Stanko Packing to its sole shareholder, Jean's former spouse, Rudy Stanko. We agree...
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