Griffith v. United States

ANDERSON, Circuit Judge:

This case raises the issue of whether certain tax debts are dischargeable in bankruptcy despite the debtor’s efforts to evade payment of the taxes by transferring assets to his wife. The district court found that such tax debts are not dis-chargeable. Binding circuit precedent requires us to reverse.

I. FACTS

Plaintiff-appellant Leroy Charles Griffith (“Griffith”) has long been the sole owner of several corporations primarily involved in the adult entertainment industry. These corporations included, among others, Gayety Theaters, Inc. (“Gayety”), Ell Gee, Inc., and Paris…