United States v. Henry E. Perry

LEWIS R. MORGAN, Circuit Judge.

The Internal Revenue Service brought this action against the appellees to set aside the transfer of certain real property as fraudulent against the government and to impress and foreclose an equitable lien on the property. The District Court for the Northern District of Alabama dismissed the government’s claim as barred by an earlier state court quiet title action under principles of res judi-cata. From that adverse decision, the Internal Revenue Service appeals.

I

Appellees-taxpayers, Henry and Annie Mae Perry, were charged by the government with failure to pay a…