7 C.F.R. § 1400.7
Revocable trust
A revocable trust and the grantor will be considered to be the same person under this part.
Notes of Decisions
Cited in 2
cases, 2000–2005 · leading case: Bateman Co. v. United States Dep't of Agric., 123 F. Supp. 2d 625 (M.D. Ga. 2000).
Bateman Co. v. United States Dep't of Agric., 123 F. Supp. 2d 625 (M.D. Ga. 2000). “Applying Joint and Several Liability After it is determined that several entities make up one statutorily-prescribed “person,” 7 C.F.R. § 1400.7 details the responsibility of joint and several liability as: “If two or more individuals or entities are considered to be one person…”
Mitchell v. Johanns, 400 F. Supp. 2d 1133 (S.D. Iowa 2005). “7 C.F.R. § 1400.7 . The Mitchells argue that the five participants in the scheme— Maurice Mitchell, Marlene and Marvin Mitchell, Paul, and Agan — were not “one person” within the meaning of the term in 7 C.”
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