UNITED STATES v. CHAPMAN

No. 84-1221.

756 F.2d 1237 (1985)

UNITED STATES of America, Plaintiff-Appellee, v. Bobby Joe CHAPMAN, a/k/a B.J. Chapman, et al., Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

April 12, 1985.


Attorney(s) appearing for the Case

Wm. M. Ravkind, Dallas, Tex., for defendants-appellants.

Michael L. Paup, Chief, Appellate Section, Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., William S. Estabrook, Joan I. Oppenheimer, U.S. Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before CLARK, Chief Judge, GOLDBERG, and TATE, Circuit Judges.


TATE, Circuit Judge:

The principal issue before us concerns whether the United States may enforce a tax lien against property titled to the taxpayer's daughter, on the ground that the transfer into her name with intent to defraud the United States was void as against that creditor. We affirm, as not clearly erroneous, Fed.R.Civ.P. 52(a), the district court's factual determination that the transfer was made with such intent. We likewise affirm the district court's...

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