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U.S. v. BERMAN

No. 88-3803.

884 F.2d 916 (1989)

UNITED STATES of America, Plaintiff-Appellee, v. Lawrence W. BERMAN, Marilyn Berman, and Forex Corporation, Defendants-Appellants.

United States Court of Appeals, Sixth Circuit.

Decided September 7, 1989.

Attorney(s) appearing for the Case

Albert Richter, Office of the U.S. Atty., Columbus, Ohio, Gary R. Allen, Acting Chief, William S. Rose, Jr., Asst. Atty. Gen., Murray S. Horwitz (argued), William S. Estabrook, U.S. Dept. of Justice, Tax Div., Washington, D.C., for plaintiff-appellee.

William H. Bluth (argued), Columbus, Ohio, for Lawrence W. Berman.

Lawrence W. Berman, Columbus, Ohio, pro se.

Marilyn Berman, Columbus, Ohio, pro se.

Before MERRITT and NELSON, Circuit Judges, and BROWN, Senior Circuit Judge.

BAILEY BROWN, Senior Circuit Judge.

The Appellants ("the Bermans") appeal the district court's determination reducing to judgment the government's income tax assessments, interest, and penalties and setting aside two real estate conveyances as being fraudulent. The Bermans assert, inter alia, that this action is barred by the applicable statute of limitations, that the district court erred in finding fraud in the conveyances, that the government was collaterally...

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