United States v. Martinez

ORDER AND REASONS

STANWOOD R. DUVAL, JR., District Judge.

Before the Court is an appeal from a trial and subsequent memorandum opinion (Rec.Doc. No. 1) by the bankruptcy court (Brown, J.). 1

I. FACTUAL BACKGROUND

The case at hand presents the most recent installment in what has become the long and colorful history of litigation concerning the Walter Hoyt partnerships. The following are the background facts as found by the bankruptcy judge. Over approximately 30 years, Hoyt formed numerous partnerships that were created to own, breed and manage sheep and cattle. These partnerships were used by…