Legal Opinion
BBCA, INC. v. United States
District Court, D. Minnesota
Decided March 25, 1986No. Civ. 6-85-273PublishedCited by 2 opinions
1Opinion of the Court
ORDER
DEVITT, Senior District Judge.
In this quiet title action the plaintiff questions the validity of a nominee lien filed against some of its property by the United States pursuant to I.R.C. § 6321. The government contends that taxpayer Gerald P. Jaeger fraudulently transferred the subject property, through an alter ego, to plaintiff, a Minnesota business trust, in order to avoid paying his income tax liability. Before the court is the government’s motion for summary judgment.
Oral arguments were heard on the government’s motion on February 24, 1986. Beth Ann Sabbath, Esq., trial attorney for…
2Cases cited5 opinions
- White v. JorgensonSupreme Court of Minnesota · 1982
- Loving Saviour Church v. United StatesDistrict Court, D. South Dakota · 1983
- Dittrich v. UblSupreme Court of Minnesota · 1944
- Neill v. HakeSupreme Court of Minnesota · 1958
- Greer v. GreerCourt of Appeals of Minnesota · 1984
3Cited by2 opinions
- United States v. Laverne Scherping Loren Scherping Jane Scherping Epsilon Company C.J.S. RanchCourt of Appeals for the Eighth Circuit · 1999
- United States v. Lavern ScherpingCourt of Appeals for the Eighth Circuit · 1999