Legal Opinion
United States v. Bryant
Court of Appeals for the Eighth Circuit
Decided February 1, 1994No. 93-2510PublishedCited by 9 opinions
1Opinion of the Court
LOKEN, Circuit Judge.
This is an action by the United States under 26 U.S.C. §§ 7401 and 7403 to set aside a fraudulent conveyance and to foreclose federal tax liens on the conveyed properties. In November 1985, Kermit Bryant pleaded guilty to a criminal tax violation and promised, as a condition of probation, to “pay all taxes, penalties, and interest correctly assessed by the Internal Revenue Service.” Bryant and his wife, Frances, then filed a petition in the Tax Court contesting $464,-918.21 in proposed tax deficiencies and penalties for the tax years 1977-1980 and 1982.
On April 25, 1987,…
2Cases cited10 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. International Building Co.Supreme Court of the United States · 1953
- Rogers v. LoughSupreme Court of the United States · 1979
- United States v. ResslerDistrict Court, S.D. Florida · 1977
- United States v. H. Barry Ressler and Oscar M. WilliamsCourt of Appeals for the Fifth Circuit · 1978
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- VETRANO v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Olson v. United States Ex Rel. Department of Treasury (In Re Olson)United States Bankruptcy Court, D. North Dakota · 1994
- Hopkins v. Comm'rUnited States Tax Court · 2003
- Ginsburg v. GinsburgSupreme Court of Arkansas · 2003
- In Re Marianne Hopkins, Debtor. Marianne Hopkins v. United StatesCourt of Appeals for the Ninth Circuit · 1998
4 more not listed; retrieve them via the Exa API.