United States v. Georgina Porath

JULIA SMITH GIBBONS, Circuit Judge.

Defendants-appellants Georgina Porath and Gordon Porath appeal from the district court’s judgment following a one-day bench trial. The district court found that the United States was entitled to attach a federal tax lien to Mr. Porath’s interest in one-half of the property in order to satisfy his unpaid tax obligations. The Poraths argue that the district court erred by (1) concluding that a 1987 postnuptial agreement between the Poraths did not demonstrate a present intent to convey Mr. Po-rath’s interest in the marital home to Mrs. Porath and (2)…