Shades Ridge Holding Company, Inc. v. United States of America, United States of America v. Sam A. Fiorella and Shades Ridge Holding Company, Inc.
Court of Appeals for the Eleventh Circuit
1Opinion of the Court
RONEY, Chief Judge:
This appeal arises from two consolidated cases: a quiet title action commenced by Shades Ridge Holding Company, Inc. (Shades Ridge) and a foreclosure action by the Government to foreclose tax liens and judgment liens relating to the tax liability of Sam Fiorella against property titled to Shades Ridge. The district court entered a decree of foreclosure against three parcels of real property, holding that Shades Ridge was the alter ego and fraudulent transferee of Sam Fiorella. The total amount foreclosed was approximately $1,600,000, comprised of a consolidated judgment…
2Cases cited15 opinions
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- United States v. Jon-T Chemicals, Inc., and Lewis M. Overton, Jr., Receiver for Jon-T Chemicals, Inc.Court of Appeals for the Fifth Circuit · 1985
- Krivo Industrial Supply Company and Morgan Precision Parts, Inc. v. National Distillers and Chemical CorporationCourt of Appeals for the Fifth Circuit · 1973
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- United States v. James A. Overman, Marie T. Overman, Circle J. Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1970
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- Litchfield Asset Management Corp. v. HowellConnecticut Appellate Court · 2002
- Zahra Spiritual Trust v. United StatesCourt of Appeals for the Fifth Circuit · 1990
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