Legal Opinion

United States v. Hoyt

District Court, D. Maryland

Decided September 25, 2007No. Civil L-06-2304PublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM

BENSON EVERETT LEGG, Chief Judge.

This is a civil action in which the United States seeks to reduce to judgment federal tax assessments against Robert M. Hoyt and to void allegedly fraudulent transfers of property and money from Mr. Hoyt to his wife, Sandra S. Hoyt. Specifically, the United States alleges in Count I of the Amended Complaint that Mr. Hoyt owes $417,836.17 in unpaid tax assessments. In Counts II through IV of the Amended Complaint, the government alleges that Mr. Hoyt transferred to his wife his interest in their jointly owned properties and funds in the amount of…

2Cases cited10 opinions

  1. Jenkins v. McKeithenSupreme Court of the United States · 1969
  2. United States v. SummerlinSupreme Court of the United States · 1940
  3. United States v. CraftSupreme Court of the United States · 2002
  4. United States v. MitchellSupreme Court of the United States · 1971
  5. Drye v. United StatesSupreme Court of the United States · 2000

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3Cited by2 opinions

  1. Boykin v. United StatesDistrict Court, W.D. North Carolina · 2022
  2. Gordon, Chapter 7 Trustee for the Estate of John B v. WebsterUnited States Bankruptcy Court, N.D. Georgia · 2021

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