United States v. Herbert and Carol Engh, and Marstonmoor Trust, Intervenor-Appellant

TERENCE T. EVANS, Circuit Judge.

The Enghs, Herbert and Carol (along with a trust they created), appeal a finding that they engaged in a fraudulent conveyance 20 years ago. The finding grows out of an action by the government to collect a 1982 federal tax liability by, among other things, foreclosing a lien on property the Enghs passed to a trust “for the benefit of their daughters” in 1983. Because we agree that the conveyance was indeed fraudulent, we reject the Enghs’ appeal and affirm the judgment of the district court.

Despite a good paying job as a pilot with American Airlines, Herbert…