Legal Opinion
United States v. Perrina
District Court, D. New Jersey
Decided November 14, 1994No. Civ. A. 92-4222(JCL)PublishedCited by 8 opinions
1Opinion of the Court
OPINION
LIFLAND, District Judge.
Presently before the Court is defendant’s motion for summary judgment.
BACKGROUND
On October 23, 1992, the Internal Revenue Service (“IRS”) filed an Amended Complaint against defendant, Josephine Perrina (“Josephine”). IRS alleges that defendant owes IRS $87,500 in partial fulfillment of the tax liability of her deceased husband, Joseph Perrina (“Joseph”). IRS seeks judgment against Josephine as a transferee of Joseph’s property, which, IRS alleges, was fraudulent ly conveyed. 1 IRS alleges that Joseph fraudulently conveyed property located at 299 Cindy Street,…
2Cases cited14 opinions
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. SummerlinSupreme Court of the United States · 1940
- Guaranty Trust Co. v. United StatesSupreme Court of the United States · 1938
- United States v. Randolph C. Fernon, Jr., Etc. And Susanna F. FernonCourt of Appeals for the Fifth Circuit · 1981
- United States v. CaliforniaSupreme Court of the United States · 1993
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3Cited by8 opinions
- United States v. AlfanoDistrict Court, E.D. New York · 1999
- Bresson v. CommissionerUnited States Tax Court · 1998
- United States v. VerduchiCourt of Appeals for the First Circuit · 2006
- United States v. WestleyCourt of Appeals for the Sixth Circuit · 2001
- United States v. MazzeoDistrict Court, E.D. New York · 1999
3 more not listed; retrieve them via the Exa API.