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MILLER v. ALAMO

No. 91-3116.

983 F.2d 856 (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; Defendant-Appellee, Timothy J. Leathers, Commissioner of Revenues, Arkansas Department of Finance and Administration, Intervenor, United States of America, Intervenor-Appellant.

United States Court of Appeals, Eighth Circuit.

January 5, 1993.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Washington, DC, argued (Shirley D. Peterson, Gary R. Allen and Janet Kay Jones, on brief), for appellant.

Richard Wile, Pittsburgh, PA, argued (Peter N. Georgiades, Lazar Palnick and Norman Wilkinson, on brief), for appellee.

Before JOHN R. GIBSON, Circuit Judge, FLOYD R. GIBSON, Senior Circuit Judge, and BEAM, Circuit Judge.

FLOYD R. GIBSON, Senior Circuit Judge.

In Miller v. Alamo, 975 F.2d 547 (8th Cir.1992), 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. The property that was sold consisted primarily of personal property owned by Alamo (or his alter egos) that was subject to liens from both the Millers...

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