Opinion Summary: United States v. Miller | Date Decided: 3/26/25 | Case No. 23-824

Case Info: United States v. Miller | Date Decided: 3/26/25 | Case No. 23-824Link to Docket: Here. Question Presented: Whether a bankruptcy trustee may avoid a debtor's tax payment to the United States under Section 544(b) when no actual creditor could have obtained relief under the applicable state  fraudulent-transfer law outside of bankruptcy.Holding: Section 106(a)’s sovereign-immunity waiver applies only to a §544(b) claim itself and not to state-law claims nested within that fed­eral claim. Result: Reversed.Voting Breakdown: Justice Jackson delivered the opinion of the Court, joined by Chief Justice Roberts, along with Justices Thomas, Alito, Sotomayor, Kagan, Kavanaugh and Barrett.  Justice Gorsuch filed a dissenting opinion.Link to Opinion: Here.Oral Advocates:For petitioner: Yaira Dubin, Assistant to the Solicitor General, Department of Justice, Washington, D. C.For respondent: Lisa S. Blatt, Washington, D. C.Website Link to Oral Argument: Here.Apple Podcast Link to Oral Argument: Here.