Legal Opinion

United States v. Patras

District Court, D. New Jersey

Decided December 20, 2012No. Civil Action No. 08-2079 (JEI/KMW)PublishedCited by 3 opinions

1Opinion of the Court

OPINION

IRENAS, Senior District Judge.

This is a civil federal tax liability suit brought by the United States against Defendant Ruth Patras pursuant to the Uniform Fraudulent Transfer Act (“UFTA”), N.J.S.A. §§ 25:2-20 to -34. The United States argues that Defendant Patras’s husband, Dr. Anthony Patras, sought to evade his federal income tax liabilities by fraudu*403lently transferring 6 Princess Court, Holmdel, NJ (“the Property”) to Defendant Patras.

This Court held a bench trial on September 4-6 and September 21, 2012. The Court now issues this Opinion in accordance with Federal Rule of Civil…

2Cases cited11 opinions

  1. G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
  2. 24 Collier bankr.cas.2d 1414, Bankr. L. Rep. P 73,841 Max Sugarman Funeral Home, Inc. v. A.D.B. InvestorsCourt of Appeals for the First Circuit · 1991
  3. Valley Finance, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1980
  4. Shades Ridge Holding Company, Inc. v. United States of America, United States of America v. Sam A. Fiorella and Shades Ridge Holding Company, Inc.Court of Appeals for the Eleventh Circuit · 1989
  5. Gilchinsky v. NATIONAL WESTMINISTER BANKSupreme Court of New Jersey · 1999

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3Cited by3 opinions

  1. United States v. HOVNANIANDistrict Court, D. New Jersey · 2022
  2. United States v. THE ESTATE OF LORRAINE M. KELLEYDistrict Court, D. New Jersey · 2020
  3. United States v. WUNDERDistrict Court, D. New Jersey · 2019

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