U.S. v. WOOD

No. 87-6136.

877 F.2d 453 (1989)

UNITED STATES of America, Plaintiff-Appellee, v. Jane WOOD, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided June 7, 1989.

Rehearing Denied July 28, 1989.


Attorney(s) appearing for the Case

D.H. Robinson argued, Robinson, Tackett and Conway, Louisville, Ky., for defendant-appellant.

Joseph Whittle, U.S. Atty., Louisville, Ky., Richard Dennis, Gary R. Allen, Michael L. Paup, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., William S. Rose, Jr., William Estabrook, John Boyle argued, for plaintiff-appellee.

Before JONES and GUY, Circuit Judges, and RUBIN, Chief District Judge.


NATHANIEL R. JONES, Circuit Judge.

Defendant-appellant Jane Wood appeals from the district court's order granting summary judgment in favor of plaintiff-appellee United States, 658 F.Supp. 1561. The district court held that, since the Government was a third-party beneficiary to a property settlement between Ms. Wood and her then-husband, it therefore was entitled to judgment against Wood...

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