United States v. Christensen

MEMORANDUM DECISION

SAM, District Judge.

The above-entitled matter came before the court for trial on April 20, 1990. The court, having considered the evidence presented at trial, the pre-trial and post-trial briefs submitted by the parties, and being fully advised in this matter, enters the following decision containing the court’s factual findings and legal conclusions.

FACTS

This is a civil action by the United States to reduce to judgment the federal tax assessments against Edward Dean Christensen, to set aside the conveyance of two parcels of real property from defendant Edward Dean…