Recent Cases: Linton v. U.S. Posted by donthompson - April 20, 2012 - Recent Cases 0 Hello there! If you are new here, you might want to subscribe to the RSS feed for updates on this topic.Linton v. U.S., 638 F. Supp. 1277 (W. Dist. Wash., 2009). Transfers of assets to a LLC followed by transfers of the interests in the LLC to trusts for the benefit of the transferor’s children was held a step transaction.