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HALPERN, J., dissenting:
I. Introduction
The majority’s conclusion that respondent has a right under
the California Uniform Fraudulent Transfer Act to enforce a
liability against petitioner fails to recognize and apply the
distinction between statutes of limitations, which set maximum time
periods during which certain actions can be brought or rights
enforced, and temporal rights created by State statutes.
Therefore, I dissent.
II. Section 6901
To use the courts to enforce a liability, the Government, like
any other creditor, must establish a basis in law for that
liability. Section 6901 does not provide any such basis.1 See
Commissioner v. Stern, 357 U.S. 39, 42 (1958) (interpreting section
311, I.R.C. 1939, the predecessor of section 6901). Section
6901(a) merely establishes the deficiency procedure as a mechanism
for collecting certain existing, enumerated liabilities. One of
the enumerated liabilities is the liability of a transferee of
property of a taxpayer in the case of the income tax. Sec.
6901(a)(1)(A)(i). Section 6901(c) imposes a period of limitations
for the assessment of the enumerated liabilities. Granting that
1 Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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