Legal Opinion

United States v. Ressler

District Court, S.D. Florida

Decided May 25, 1977No. Civ. 75-1524-Civ-SMAPublishedCited by 36 opinions

1Opinion of the Court

FINDINGS OF FACT AND CONCLUSIONS OF LAW

ARONOVITZ, District Judge.

This cause having been heard by this Court, Honorable Sidney M. Aronovitz, Presiding, the Court having considered the stipulation of the parties, the evidence offered at trial, and the argument of counsel, and having considered the applicable law, the Court finds as follows:

FINDINGS OF FACTS

1. This is an action brought by the United States under Sections 7401, 7402 and 7403 of the Internal Revenue Code of 1954 (26 U.S.C.), in which the United States seeks to set aside as having been in fraud of creditors conveyances of a certain…

2Cases cited10 opinions

  1. Commissioner v. SternSupreme Court of the United States · 1958
  2. Money v. PowellDistrict Court of Appeal of Florida · 1962
  3. United States v. The Adams Building Company, Inc.Court of Appeals for the Sixth Circuit · 1976
  4. Banner Construction Corporation v. ArnoldDistrict Court of Appeal of Florida · 1961
  5. Ostend Realty Co. v. Biscayne Realty & InsuranceSupreme Court of Florida · 1930

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3Cited by36 opinions

  1. In Re MayDistrict Court, N.D. Florida · 1980
  2. Hyman v. Porter (In Re Porter)United States Bankruptcy Court, E.D. Virginia · 1984
  3. Schad v. CommissionerUnited States Tax Court · 1986
  4. Hagaman v. CommissionerUnited States Tax Court · 1993
  5. United States v. DawesDistrict Court, D. Kansas · 2004

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