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MILLER v. ALAMO

No. 91-3116.

992 F.2d 766 (1993)

Robert A. MILLER; Kody Miller, by Robert A. Miller; Robert Miller, by Robert A. Miller; Carey Miller; Jeremiah Justin Miller, by Carey Miller; Rick Miller; James Miller, Plaintiffs-Appellees, v. Tony ALAMO, a/k/a Tony Fernando, a/k/a Tony Fernando Alamo, a/k/a Bernie Lazar, a/k/a Bernie Hoffman, a/k/a Bernie Lazar Hoffman, a/k/a Boris Lazar, a/k/a Papa Tony, individually and as officer and director of Tony & Susan Alamo Foundation & Music Square Church, Defendants-Appellees, Timothy J. Leathers, Commissioner of Revenues, Arkansas Department of Finance and Administration, Intervenors, United States of America, Intervenor-Appellant.

United States Court of Appeals, Eighth Circuit.

April 29, 1993.

FLOYD R. GIBSON, Senior Circuit Judge.

This case is presented to the court for a third time. In Miller v. Alamo, 975 F.2d 547 (8th Cir.1992) (Miller I), we affirmed the district court's order awarding the Millers the proceeds of a series of execution sales and denying the United States' attempt to assert a tax lien against those proceeds because the proceeds were not property of the taxpayer to which the government's...

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