7 C.F.R. § 1400.7

Revocable trust

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

A revocable trust and the grantor will be considered to be the same person under this part.

[85 FR 52038, Aug. 24, 2020]
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). · cites it 2× “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). · cites it 4× “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.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.