Legal Opinion
F.P.P. Enterprises and D & S Trust v. United States
Court of Appeals for the Eighth Circuit
Decided September 29, 1987No. 86-2309PublishedCited by 45 opinions
1Opinion of the Court
JOHN R. GIBSON, Circuit Judge.
F.P.P. Enterprises and the D & S Trust appeal from a judgment of the district court 1 denying their request that the United States be enjoined from levying on certain property conveyed by Donald O. and Sally A. Beason to F.P.P. and D & S Trust to satisfy the Beason’s tax liability. The district court concluded that the trusts failed as both family and business trusts; that the transfers by Donald Beason to the trusts were fraudulent conveyances; and that the trusts were shams and alter egos for the Beasons and accordingly had no standing to sue under 26 U.S.C. §…
2Cases cited12 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Gregory v. HelveringSupreme Court of the United States · 1935
- Knetsch v. United StatesSupreme Court of the United States · 1960
- General William C. Westmoreland, Ambassador Richard Helms v. Cbs, Inc.Court of Appeals for the D.C. Circuit · 1985
- Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
7 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- In Re Gerald Dale Burns and Linda Jane Burns, Debtors. Andrew W. Suhar v. Gerald Dale Burns and Linda Jane Burns, Imc Mortgage CompanyCourt of Appeals for the Sixth Circuit · 2003
- Preston W. And Joyce Massengill v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- United States v. Laverne Scherping Loren Scherping Jane Scherping Epsilon Company C.J.S. RanchCourt of Appeals for the Eighth Circuit · 1999
- Towe Antique Ford Foundation v. Internal Revenue Service, Department of Treasury, United StatesDistrict Court, D. Montana · 1992
- Michael D. Barrett and G. Lamar Crittenden, Jr. v. Continental Illinois National Bank and Trust CompanyCourt of Appeals for the First Circuit · 1989
40 more not listed; retrieve them via the Exa API.