Legal Opinion
United States v. Krause
Court of Appeals for the Tenth Circuit
Decided April 1, 2011No. 10-3012PublishedCited by 14 opinions
1Opinion of the Court
GORSUCH, Circuit Judge.
Can a taxpayer avoid the IRS by moving money to a “diet cookie” company and then destroying records that might show the company to be a sham? Or by transferring assets to his “children’s trusts” only to use the trusts to pay for his country club membership, buy cars, and fund his lifestyle? The answer, of course, is no. Why this is so takes a bit more explanation.
I
Gary Krause’s feud with the IRS traces back decades. Beginning in the 1970s, Mr. Krause developed public housing projects and promoted tax-shelter partnerships. It didn’t take long, however, before the IRS…
2Cases cited17 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. CraftSupreme Court of the United States · 2002
- In the Matter of Harry Fondiller, Debtor. Rosalyn Fondiller v. Jerome E. RobertsonCourt of Appeals for the Ninth Circuit · 1983
- Peggy Ann Schaefer Spotts v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- Drye v. United StatesSupreme Court of the United States · 2000
12 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Onyx Properties LLC v. Board of County CommissionersCourt of Appeals for the Tenth Circuit · 2016
- Leathers v. LeathersCourt of Appeals for the Tenth Circuit · 2017
- Com'r of Env. Prot. v. State Five Indus.Supreme Court of Connecticut · 2012
- Internal Revenue Service v. MurphyDistrict Court, D. Maine · 2016
- AGI SureTrack, LLC v. OPISYSTEMS INC., INTEGRIS USA, LLC, SETH TACKETT, and ADAM WEISSDistrict Court, D. Kansas · 2026
9 more not listed; retrieve them via the Exa API.