Legal Opinion
Phyllis Jane Eyler v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided May 20, 1985No. 84-3133PublishedCited by 13 opinions
1Opinion of the Court
EDWARD S. SMITH, Circuit Judge:
In this tax case, the United States Tax Court found that Phyllis Eyler (Phyllis) was a transferee of property in fraud of creditors from George Eyler (George), and held that Phyllis was liable for $53,300 of a $255,558.59 deficiency in George’s federal income tax for 1972. We affirm in part, reverse in part, and remand.
Issues
We review two issues on appeal from the Tax Court. The first question is whether the Tax Court ruled properly that George and Phyllis Eyler conducted a fraudulent transfer under Indiana law so that Phyllis Eyler became a transferee liable…
2Cases cited18 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Guaranty Trust Co. v. YorkSupreme Court of the United States · 1945
- United States v. BessSupreme Court of the United States · 1958
- Commissioner v. SternSupreme Court of the United States · 1958
- Robert Ginsberg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
13 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Thompson v. Ivan (In Re Food & Fibre Protection, Ltd.)United States Bankruptcy Court, D. Arizona · 1994
- Griffith v. United States (In Re Griffith)United States Bankruptcy Court, S.D. Florida. · 1993
- Raymond E. Dodd v. Tennessee Valley AuthorityCourt of Appeals for the Federal Circuit · 1985
- Schussel v. WerfelCourt of Appeals for the First Circuit · 2014
- Dube v. United States (In Re Dube)United States Bankruptcy Court, N.D. Illinois · 1994
8 more not listed; retrieve them via the Exa API.