Goodrich v. United States

UNITED STATES DISTRICT COURT WESTERN DISTRICT OF LOUISIANA SHREVEPORT DIVISION WALTER G. GOODRICH, ET AL CIVIL ACTION NO. 17-cv-0610 VERSUS MAGISTRATE JUDGE HORNSBY USA MEMORANDUM RULING Introduction Henry Goodrich died owing the IRS significant sums of money. At the time of his death, he had a usufruct over assets that included cash and mineral interests. His three children were the naked owners of those assets. A few years after Henry died, the IRS issued levies against funds in his estate’s bank accounts and revenues generated by the mineral interests. The IRS applied the seized funds to…