Legal Opinion
Nelson v. United States
District Court, M.D. Georgia
Decided February 22, 1993No. Civ. A. 91-438-4-MAC(DF)PublishedCited by 8 opinions
1Opinion of the Court
ORDER
FITZPATRICK, District Judge.
This case was heard a by the court, sitting without a jury on December 21,1992. Plaintiff seeks to overturn and to remove the Government’s tax levy and lien that has been filed and attached on her house and property. The Government contends that Plaintiff holds the property as nominee for her father, Joseph Drewery, the person against whom the delinquent taxes have been levied. As alternative theories of recovery, the Government alleges a constructive trust, or a fraudulent transfer under O.C.G.A. § 18-2-22(2). The court is now prepared to render its decision…
2Cases cited13 opinions
- Valley Finance, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1980
- Talmadge v. TalmadgeSupreme Court of Georgia · 1978
- K.A. Morris v. United States of America, the Department of the Treasury, Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1987
- Stokes v. McRaeSupreme Court of Georgia · 1981
- M. Phillip Arth, Jr. v. United States of America and William E. DauphinCourt of Appeals for the Ninth Circuit · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Edith Libutti, Doing Business as Lion Crest Stable, a Sole Proprietorship v. United StatesCourt of Appeals for the Second Circuit · 1997
- Daneman v. Stanley (In Re Stanley)United States Bankruptcy Court, S.D. Ohio · 2008
- Libutti v. United StatesDistrict Court, N.D. New York · 1995
- Hill v. United StatesDistrict Court, W.D. North Carolina · 1993
- Turk v. Internal Revenue ServiceDistrict Court, D. Montana · 2000
3 more not listed; retrieve them via the Exa API.