Legal Opinion
United States v. Tingey
Court of Appeals for the Tenth Circuit
Decided May 29, 2013No. 12-4000PublishedCited by 9 opinions
1Opinion of the Court
HARTZ, Circuit Judge.
The district court permitted the government to foreclose on federal tax liens on a ski cabin (the Ski Cabin) titled in the name of the D.E. Brown Family Trust (Family Trust), whose beneficiaries were Douglas Brown’s wife and children. The taxes were owed by Douglas Brown (Brown) and his wife (together, the Browns), not the trust, but the court found that the Browns were the beneficial owners of the cabin because Brown had a purchase-money resulting trust (PMRT) arising from his having purchased the cabin and then conveyed it to the Family Trust.1 The trustee of the Family…
2Cases cited13 opinions
- Drye v. United StatesSupreme Court of the United States · 2000
- Creative Consumer Concepts, Inc. v. KreislerCourt of Appeals for the Tenth Circuit · 2009
- Somerlott v. Cherokee Nation Distributors, Inc.Court of Appeals for the Tenth Circuit · 2012
- Akin v. Ashland Chemical Co.Court of Appeals for the Third Circuit · 1998
- Taylor v. Rupp (In Re Taylor)Court of Appeals for the Tenth Circuit · 1998
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Crookston, Julianne Estate of v. United StatesDistrict Court, D. Utah · 2024
- Holloway v. BrownDistrict Court, D. Utah · 2020
- Mashburn v. ArzateUnited States Bankruptcy Court, W.D. Oklahoma · 2020
- Mashburn v. GentryUnited States Bankruptcy Court, W.D. Oklahoma · 2022
- Rushton v. MelilliUnited States Bankruptcy Court, D. Utah · 2022
4 more not listed; retrieve them via the Exa API.