United States v. Wyatt L. Kruger, Martha C. Kruger, Pierce L. Kruger, Liberty Baptist Tabernacle

ARNOLD, Circuit Judge.

Wyatt L. Kruger appeals from the District Court’s 1 order granting summary judgment in favor of the United States in its suit against Wyatt Kruger, Martha Kruger (Wyatt Kruger’s mother), Pierce Kruger (Wyatt Kruger’s father), and Liberty Baptist Tabernacle. The United States brought this action to reduce to judgment Wyatt Kruger’s unpaid federal tax liabilities, to set aside transfers of Wyatt Kruger’s property to Martha Kruger and to Liberty Baptist Tabernacle, and to foreclose federal tax liens against the property. We affirm.

The Krugers’ principal argument below and…