Legal Opinion

US v Baker

District Court, D. New Hampshire

Decided August 22, 2014No. 13-cv-213-PBPublishedCited by 1 opinion

1Opinion of the Court

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW HAMPSHIRE United States of America v. Case No. 13-cv-213-PB Opinion No.

2014 DNH 176

Scott G. Baker and Robyn Baker MEMORANDUM AND ORDER The United States sued Scott and Robyn Baker to force the sale of two parcels of land in West Campton, New Hampshire pursuant to federal tax liens that had been imposed upon Mr. Baker for nonpayment of federal income tax. The Bakers claim that the tax liens do not encumber these properties because Mr. Baker transferred his ownership interest in them to Ms. Baker pursuant to a divorce judgment prior to the…

2Cases cited24 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Jose MEDINA-MUNOZ, Etc., Et Al., Plaintiffs, Appellants, v. R.J. REYNOLDS TOBACCO COMPANY, Defendant, AppelleeCourt of Appeals for the First Circuit · 1990
  4. Aquilino v. United StatesSupreme Court of the United States · 1960
  5. United States v. National Bank of CommerceSupreme Court of the United States · 1985

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3Cited by1 opinion

  1. US v BakerDistrict Court, D. New Hampshire · 2015

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