Legal Opinion
United States v. Kerr
District Court, E.D. Tennessee
Decided October 31, 1978No. CIV-2-77-110PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION
NEESE, District Judge.
The sole remaining contested issue in this lawsuit is whether 6 conveyances of real estate by third-parties to the defendants Mr. and Mrs. Kerr, as tenants by the entirety, should be set aside as fraudulent of the national sovereign in the matter of Mr. Kerr’s delinquency in reporting timely and paying his federal income taxes for certain years. A bench trial was conducted on October 2, 1978. This Court has jurisdiction of the subject matter and of the parties. 28 U.S.C. §§ 1340, 1345, 26 U.S.C. §§ 7402, 7403.
Mr. Kerr has engaged in the business of…
2Cases cited21 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Price v. United StatesSupreme Court of the United States · 1926
- Illinois Central Railroad v. DecaturSupreme Court of the United States · 1893
16 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Stevenson v. Hicks (In Re Hicks)United States Bankruptcy Court, W.D. Tennessee · 1995
- Seals v. Sears, Roebuck and Co., Inc.District Court, E.D. Tennessee · 1988
- United States v. WestleyCourt of Appeals for the Sixth Circuit · 2001
- Coleman v. Community Trust Bank (In Re Coleman)United States Bankruptcy Court, W.D. Virginia · 2002
- Paris v. Walker (In re Walker)United States Bankruptcy Court, E.D. Tennessee · 2017
3 more not listed; retrieve them via the Exa API.