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F.P.P. ENTERPRISES v. U.S.

No. 86-2309.

830 F.2d 114 (1987)

F.P.P. ENTERPRISES and D & S Trust, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided September 29, 1987.

Attorney(s) appearing for the Case

Arthur P. Tranakos, Atlanta, Ga., for appellants.

Laura Conley of the Dept. of Justice, Washington, D.C., for appellee.

Before McMILLIAN, Circuit Judge, FAIRCHILD, Senior Circuit Judge, and JOHN R. GIBSON, Circuit Judge.

JOHN R. GIBSON, Circuit Judge.

F.P.P. Enterprises and the D & S Trust appeal from a judgment of the district court1 denying their request that the United States be enjoined from levying on certain property conveyed by Donald O. and Sally A. Beason to F.P.P. and D & S Trust to satisfy the Beason's tax liability. The district court concluded that the trusts failed as both family and business trusts; that the transfers by Donald Beason...

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