Legal Opinion
United States v. van der Horst
District Court, D. Delaware
Decided July 3, 1967No. Civ. A. No. 2949PublishedCited by 5 opinions
1Opinion of the Court
OPINION
STEEL, District Judge.
Plaintiff, United States of America, instituted this action in order to collect taxes allegedly due from defendants, Hendrik and Catharina van der Horst, formerly husband and wife, to set aside an allegedly fraudulent conveyance by Hendrik to trustees1 and to foreclose Federal tax liens asserted against the property which Hendrik conveyed. The matter comes before the Court upon plaintiff’s motion for summary judgment based upon the pleadings, affidavits and answers to interrogatories. The following facts are not in dispute:
On December 11,1950 Hendrik became a…
2Cases cited5 opinions
- Hartman v. LauchliCourt of Appeals for the Eighth Circuit · 1956
- Newcomb v. CommissionerUnited States Tax Court · 1955
- Blumenthal v. BlumenthalCourt of Chancery of Delaware · 1944
- Blumenthal v. BlumenthalSupreme Court of Delaware · 1945
- Zeddies v. United StatesCourt of Appeals for the Seventh Circuit · 1966
3Cited by5 opinions
- Indiana National Bank v. GambleDistrict Court, N.D. Illinois · 1984
- United States v. M. Jeanne StoneDistrict Court, D. Delaware · 1973
- Aleut Corp. v. Arctic Slope Regional Corp.District Court, D. Alaska · 1976
- Miller v. United StatesDistrict Court, N.D. Ohio · 1996
- Miller v. United StatesDistrict Court, N.D. Ohio · 1996