DUCKETT v. ENOMOTO

No. CV-14-01771-PHX-NVW.

Nancy K. Duckett, Plaintiff, v. Dennis M. Enomoto, et al., Defendants.

United States District Court, D. Arizona.

April 18, 2016.


Attorney(s) appearing for the Case

Nancy K Duckett, Plaintiff, represented by Jeffrey Stephen Cappellini , Law Offices of Jeffrey S Cappellini & Peter Neil Greenfeld , Law Offices of Peter N Greenfeld PC.

Dennis M Enomoto, Defendant, represented by John C Vryhof , Snell & Wilmer LLP, Joseph G Adams , Snell & Wilmer LLP & Kevin J Parker , Snell & Wilmer LLP.

United States Internal Revenue Service, Defendant, represented by William C Hankla , US Dept of Justice.

Kurt A Tittelbach, Defendant, represented by Kevin J Parker , Snell & Wilmer LLP & Joseph G Adams , Snell & Wilmer LLP.

United States Internal Revenue Service, Counter Claimant, represented by William C Hankla , US Dept of Justice.

Nancy K Duckett, Counter Defendant, represented by Jeffrey Stephen Cappellini , Law Offices of Jeffrey S Cappellini & Peter Neil Greenfeld , Law Offices of Peter N Greenfeld PC.

Dennis M Enomoto, Counter Defendant, represented by John C Vryhof , Snell & Wilmer LLP, Joseph G Adams , Snell & Wilmer LLP & Kevin J Parker , Snell & Wilmer LLP.


ORDER

At issue is whether the federal tax lien, 26 U.S.C. § 6321, attaches to money held in a discretionary support trust created under Arizona law for the benefit of the delinquent taxpayer. Before the Court are the taxpayer's and the IRS' competing motions for summary judgment. (Docs. 89, 91.) For the...

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