United States v. Bobby Joe Chapman, A/K/A B.J. Chapman

TATE, Circuit Judge:

The principal issue before us concerns whether the United States may enforce a tax lien against property titled to the taxpayer’s daughter, on the ground that the transfer into her name with intent to defraud the United States was void as against that creditor. We affirm, as not clearly erroneous, Fed.R.Civ.P. 52(a), the district court’s factual determination that the transfer was made with such intent. We likewise affirm the district court’s rejection of the taxpayer’s alternative contention that — if the transfer was indeed void as against the creditor — the taxpayer’s…