UNITED STATES v. MORGAN

Civ. A. No. 80-A-828.

554 F.Supp. 582 (1982)

UNITED STATES of America, Plaintiff, v. Jerome E. MORGAN and Sue Morgan; Ross and Georgina Brown; State of Colorado, Department of Revenue; Sears Roebuck and Company; and Gudrun E. Gaskill, Defendants.

United States District Court, D. Colorado.

November 1, 1982.


Attorney(s) appearing for the Case

Robert S. Horwitz, Trial Atty., Tax Division, Dept. of Justice, Washington, D.C., for plaintiff.

Robert Mendel, Denver, Colo., for Jerome E. Morgan and Sue Morgan.

Kenneth E. Peck of Holland & Hart, Denver, Colo., for Ross and Georgina Brown.

Billy Shuman, Asst. Atty. Gen., Denver, Colo., for State of Colo., Dept. of Revenue.

Richard Rose, Denver, Colo., for Sears Roebuck and Co.

John F. Shafroth, Denver, Colo., for Gudrun E. Gaskill.


MEMORANDUM OPINION AND ORDER

ARRAJ, District Judge.

This action was brought by the United States to reduce to judgment tax assessments against Jerome Morgan, to set aside as fraudulent a conveyance of real property by Jerome Morgan to Sue Morgan, and to foreclose federal tax liens upon the property. I have granted the government's motion for summary judgment against Jerome Morgan on the question of his liability for income taxes assessed for calendar years...

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