Legal Opinion
Holman v. United States
Court of Appeals for the Tenth Circuit
Decided October 1, 2007No. 05-4114, 05-4123PublishedCited by 39 opinions
1Opinion of the Court
HENRY, Circuit Judge.
Donna Holman filed this quiet title action against the United States after the IRS filed a tax lien on real property in Centerville, Utah, to which she and a friend of her husband Kenneth Holman held legal title. The IRS’s lien arose out of assessments against Mr. Holman for unpaid employment taxes. Mrs. Holman asserted that she and her husband’s Mend, Hyrum Smith, held the Centerville property free and clear of the tax lien. The IRS responded by filing a counterclaim alleging that both Mrs. Holman and Mr. Smith held the property as nominees for Mr. Holman and seeking to…
2Cases cited14 opinions
- United States v. TeeterCourt of Appeals for the First Circuit · 2001
- Peggy Ann Schaefer Spotts v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- Drye v. United StatesSupreme Court of the United States · 2000
- Edith Libutti, Doing Business as Lion Crest Stable, a Sole Proprietorship v. United StatesCourt of Appeals for the Second Circuit · 1997
- Oxford Capital Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 2000
9 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Fourth Investment Lp v. United StatesCourt of Appeals for the Ninth Circuit · 2013
- Pearson v. Stewart (In Re Pearson)Bankruptcy Appellate Panel of the Tenth Circuit · 2008
- Dalton, Jr. v. Commissioner of IRSCourt of Appeals for the First Circuit · 2012
- United States v. KrauseCourt of Appeals for the Tenth Circuit · 2011
- Dalton v. Comm'rUnited States Tax Court · 2010
34 more not listed; retrieve them via the Exa API.