United States v. Reid

MEMORANDUM OF OPINION AND ORDER

BOWEN, Chief Judge.

Before the Court in the captioned matter are claims tried without a jury on February 22-23, 2000. Plaintiff (“the Government”) is seeking to foreclose tax hens in place on property transferred by Defendant Charles A. Reid, Jr. (“Reid”) and to set aside certain transfers of real property as fraudulent conveyances. The conveyances at issue are transfers from Reid to his mother and children. As required by Federal Rule of Civil Procedure 52(a), the following findings of fact and conclusions of law are entered in narrative form.

I. Background

In…