Legal Opinion

United States v. Brand

District Court, N.D. Ohio

Decided May 30, 1972No. C71-85PublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM

BEN C. GREEN, District Judge:

This action was brought on October 9, 1970:. . . to obtain a judgment against defendants for certain unpaid federal tax liabilities of Milton Brand, a resident of Miami Beach, Florida. Such unpaid federal tax liabilities are collectible from the defendants by virtue of a fraudulent conveyance of certain real property hereinafter described.

The defendants, Steven M; and Susan Brand, are the son and daughter-in-law of Milton Brand. The alleged fraudulent conveyance was the transfer of a residence located at 18040 N.E. Ninth Place, North Miami Beach,…

2Cases cited7 opinions

  1. Robert Ginsberg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
  2. Estate of Barr v. CommissionerUnited States Tax Court · 1963
  3. Noell v. CommissionerUnited States Tax Court · 1955
  4. Commissioner of Int. Rev. v. Southern Bell Tel. & Tel. Co.Court of Appeals for the Sixth Circuit · 1939
  5. Cook v. KatibaSupreme Court of Florida · 1966

2 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Bellin v. CommissionerUnited States Tax Court · 1975
  2. Bellin v. CommissionerUnited States Tax Court · 1975
  3. Hamilton v. CommissionerUnited States Tax Court · 1991
  4. McLellan v. CommissionerUnited States Tax Court · 1975

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