United States v. Decker

CRAIG, District Judge.

The above entitled cause was instituted by the United States through its Department of Internal Revenue for the purpose of collecting certain taxes assessed against the transferor-taxpayer from the defendant-transferee of the taxpayer. Plaintiff alleges the transfer of the property of the taxpayer to the defendant-transferee to have been fraudulently made.

The defendant-transferee, pursuant to Rules 8 and 12, Federal Rules of Civil Procedure, has moved to dismiss the action upon the grounds that the complaint fails to state a cause of action against the defendant upon…