MILLER v. TONY AND SUSAN ALAMO FOUNDATION

Nos. 96-2735, 96-2745, 97-1691 and 97-1697.

134 F.3d 910 (1998)

Robert A. MILLER; Kody Miller, by his parent and natural guardian Robert A. Miller; Carey Miller; Jeremiah Justin Miller, minor, by his parent and legal guardian Carey Miller; Rick Miller; James Miller; Claudia Greiner; Ave Maria Askey; Nanette Kelley, Plaintiffs-Appellees, v. TONY AND SUSAN ALAMO FOUNDATION, doing business as Southwest Business Management Co., Tony and Susan Alamo Christian Foundation, Holy Alamo Christian Church, Alamo Builders Emporium of Alma, Arkansas, Alamo Candy Company, Alamo Construction Company, Alamo Electric of Alma, Arkansas, Alamo Expert Roofing of Fort Smith, Arkansas, Alamo Land Development Company of Alma, Ark., Alamo Plumbing of Alma, Arkansas, Alamo Quarries of Alma, Arkansas, Alamo Packing of Alma, Arkansas, Tennessee Country Boy Distributors, TCB Distributors; Music Square Church, doing business as Alamo Mini Mart, Holiness Tabernacle Christian School, Alamo of Nashville, Alamo Ready Mix, Alamo Discount Grocery, Hartford Advertising, Alamo Freight, Alamo Farms, Alamo Restaurant, Alamo Kerr-McGee Transmission Shop, Alamo DX, End Time Books; Tony Alamo, also known as Tony Fernando, Bernie Lazar, Tony Fernando Alamo, Bernie Hoffman, Bernie Lazar Hoffman, Boris Lazar, Papa Tony, Individually & as Officer and Director of Tony & Susan Alamo Foundation and Music Square Church, Marc Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Foundation & Music Square Church; Tommy Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church; Carol Ann Miller, also known as Carol Ann Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church; Susan L. Miller, also known as Susan Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church; Defendants, Edward Mick; William R. Levy; Richard T. Hydell; William J. Baxter; Lane L. Petra; Ralph Malone; Debra Malone; Lucien Claude; Donald Wylie; Kathy Wylie; A.Z. Hudson; Timothy Leathers, Commissioner of Revenue, Arkansas Department of Finance and Administration, Intervenors, United States of America, Intervenor-Appellant, C.G. Turner; Jesse Rhodes, Inc.; Rev. Joseph Orlando; Mrs. Joseph Orlando; Rev. Donald Sweat; Mrs. Donald Sweat; Rev. David Scheff; Mrs. David Scheff; Rev. Larry Willis; Mrs. Larry Willis; Rev. Addison Benson; Mrs. Addison Benson; Rev. Richard Ondrisek; Mrs. Richard Ondrisek; Rev. Gerard Demoulin; Mrs. Gerard Demoulin; Rev. Ian Mann; Mrs. Ian Mann; Rev. Thomas Scarcello; Mrs. Thomas Scarcello; Rev. Robert Streit; Mrs. Robert Streit; Rev. Ted Franckiewicz; Mrs. Ted Franckiewicz; Movants, Roderick Realty & Ins. Co.; Claimant. Robert A. MILLER; Kody Miller, by his parent and natural guardian Robert A. Miller; Carey Miller; Jeremiah Justin Miller, minor, by his parent and legal guardian Carey Miller; Rick Miller; James Miller; Claudia Greiner; Ave Maria Askey; Nanette Kelley, Plaintiffs-Appellants, v. TONY AND SUSAN ALAMO FOUNDATION, doing business as Southwest Business Management Co., Tony and Susan Alamo Christian Foundation, Holy Alamo Christian Church, Alamo Builders Emporium of Alma, Arkansas, Alamo Candy Company, Alamo Construction Company, Alamo Electric of Alma, Arkansas, Alamo Expert Roofing of Fort Smith, Arkansas, Alamo Land Development Company of Alma, Arkansas, Alamo Quarries of Alma, Arkansas, Alamo Packing of Alma, Arkansas, Tennessee Country Boy Distributors, TCB Distributors; Music Square Church, doing business as Alamo Mini Mart, Holiness Tabernacle Christian School, Alamo of Nashville, Alamo Ready Mix, Alamo Discount Grocery, Hartford Advertising, Alamo Freight, Alamo Farms, Alamo Restaurant, Alamo Kerr-McGee Transmission Shop, Alamo DX, End Time Books; Tony Alamo, also known as Tony Fernando, Bernie Lazar, Tony Fernando Alamo, Bernie Hoffman, Bernie Lazar Hoffman, Boris Lazar, Papa Tony, Individually and as Officer and Director of Tony & Susan Alamo Foundation and Music Square Church; Defendants, Marc Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Foundation & Music Square Church; Tommy Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church; Carol Ann Miller, also known as Carol Ann Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church; Susan L. Miller, also known as Susan Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church; Defendants, Edward Mick; William R. Levy; Richard T. Hydell; William J. Baxter; Lane L. Petra; Ralph Malone; Debra Malone; Lucien Claude; Donald Wylie; Kathy Wylie; A.Z. Hudson; Timothy Leathers, Commissioner of Revenue, Arkansas Department of Finance and Administration; Intervenors, United States of America; Intervenor-Appellee, C.G. Turner; Jesse Rhodes, Inc.; Rev. Joseph Orlando; Mrs. Joseph Orlando; Rev. Donald Sweat; Mrs. Donald Sweat; Rev. David Scheff; Mrs. David Scheff; Rev. Larry Willis; Mrs. Larry Willis; Rev. Addison Benson; Mrs. Addison Benson; Rev. Richard Ondrisek; Mrs. Richard Ondrisek; Rev. Gerard Demoulin; Mrs. Gerard Demoulin; Rev. Ian Mann; Mrs. Ian Mann; Rev. Thomas Scarcello; Mrs. Thomas Scarcello; Rev. Robert Streit; Mrs. Robert Streit; Rev. Ted Franckiewicz; Mrs. Ted Franckiewicz; Movants, Roderick Realty & Ins. Co., Claimant. Robert A. MILLER; Kody Miller, by his parent and natural guardian Robert A. Miller; Carey Miller; Jeremiah Justin Miller, minor, by his parent and legal guardian Carey Miller; Rick Miller; James Miller; Claudia Greiner; Ave Maria Askey; Nanette Kelley, Plaintiffs-Appellees, v. TONY AND SUSAN ALAMO FOUNDATION, doing business as Southwest Business Management Co., Tony and Susan Alamo Christian Foundation, Holy Alamo Christian Church, Alamo Builders Emporium of Alma, Arkansas, Alamo Candy Company, Alamo Construction Company, Alamo Electric of Alma, Arkansas, Alamo Expert Roofing of Fort Smith, Arkansas, Alamo Land Development Company of Alma, Ark., Alamo Plumbing of Alma, Arkansas, Alamo Quarries of Alma, Arkansas, Alamo Packing of Alma, Arkansas, Tennessee Country Boy Distributors, TCB Distributors; Music Square Church, doing business as Alamo Mini Mart, Holiness Tabernacle Christian School, Alamo of Nashville, Alamo Ready Mix, Alamo Discount Grocery, Hartford Advertising, Alamo Freight, Alamo Farms, Alamo Restaurant, Alamo Kerr-McGee Transmission Shop, Alamo DX, End Time Books; Tony Alamo, also known as Tony Fernando, Bernie Lazar, Tony Fernando Alamo, Bernie Hoffman, Bernie Lazar Hoffman, Boris Lazar, Papa Tony, Individually & as Officer and Director of Tony & Susan Alamo Foundation and Music Square Church, Marc Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Foundation & Music Square Church; Tommy Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church; Carol Ann Miller, also known as Carol Ann Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church; Susan L. Miller, also known as Susan Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church; Defendants, Edward Mick; William R. Levy; Richard T. Hydell; William J. Baxter; Lane L. Petra; Ralph Malone; Debra Malone; Lucien Claude; Donald Wylie; Kathy Wylie; A.Z. Hudson; Timothy Leathers, Commissioner of Revenue, Arkansas Department of Finance and Administration; Intervenors, United States of America, Intervenor Below-Appellant, C.G. Turner; Jesse Rhodes, Inc.; Rev. Joseph Orlando; Mrs. Joseph Orlando; Rev. Donald Sweat; Mrs. Donald Sweat; Rev. David Scheff; Mrs. David Scheff; Rev. Larry Willis; Mrs. Larry Willis; Rev. Addison Benson; Mrs. Addison Benson; Rev. Richard Ondrisek; Mrs. Richard Ondrisek; Rev. Gerard Demoulin; Mrs. Gerard Demoulin; Rev. Ian Mann; Mrs. Ian Mann; Rev. Thomas Scarcello; Mrs. Thomas Scarcello; Rev. Robert Streit; Mrs. Robert Streit; Rev. Ted Franckiewicz; Mrs. Ted Franckiewicz; Movants, Roderick Realty & Ins. Co., Claimant. Robert A. MILLER; Kody Miller, by his parent and natural guardian Robert A. Miller; Carey Miller; Jeremiah Justin Miller, minor, by his parent and legal guardian Carey Miller; Rick Miller; James Miller; Claudia Greiner; Ave Maria Askey; Nanette Kelley, Plaintiffs-Appellants, v. TONY AND SUSAN ALAMO FOUNDATION, doing business as Southwest Business Management Co., Tony and Susan Alamo Christian Foundation, Holy Alamo Christian Church, Alamo Builders Emporium of Alma, Arkansas, Alamo Candy Company, Alamo Construction Company, Alamo Electric of Alma, Arkansas, Alamo Expert Roofing of Fort Smith, Arkansas, Alamo Land Development Company of Alma, Ark., Alamo Plumbing of Alma, Arkansas, Alamo Quarries of Alma, Arkansas, Alamo Packing of Alma, Arkansas, Tennessee Country Boy Distributors, TCB Distributors; Music Square Church, doing business as Alamo Mini Mart, Holiness Tabernacle Christian School, Alamo of Nashville, Alamo Ready Mix, Alamo Discount Grocery, Hartford Advertising, Alamo Freight, Alamo Farms, Alamo Restaurant, Alamo Kerr-McGee Transmission Shop, Alamo DX, End Time Books; Tony Alamo, also known as Tony Fernando, Bernie Lazar, Tony Fernando Alamo, Bernie Hoffman, Bernie Lazar Hoffman, Boris Lazar, Papa Tony, Individually and as Officer and Director of Tony & Susan Alamo Foundation and Music Square Church; Marc Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Foundation & Music Square Church; Tommy Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church; Carol Ann Miller, also known as Carol Ann Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church; Susan L. Miller, also known as Susan Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church; Defendants, Edward Mick; William R. Levy; Richard T. Hydell; William J. Baxter; Lane L. Petra; Ralph Malone; Debra Malone; Lucien Claude; Donald Wylie; Kathy Wylie; A.Z. Hudson; Timothy Leathers, Commissioner of Revenue, Arkansas Department of Finance and Administration; Intervenors, United States of America, Intervenor Below-Appellee, C.G. Turner; Jesse Rhodes, Inc.; Rev. Joseph Orlando; Mrs. Joseph Orlando; Rev. Donald Sweat; Mrs. Donald Sweat; Rev. David Scheff; Mrs. David Scheff; Rev. Larry Willis; Mrs. Larry Willis; Rev. Addison Benson; Mrs. Addison Benson; Rev. Richard Ondrisek; Mrs. Richard Ondrisek; Rev. Gerard Demoulin; Mrs. Gerard Demoulin; Rev. Ian Mann; Mrs. Ian Mann; Rev. Thomas Scarcello; Mrs. Thomas Scarcello; Rev. Robert Streit; Mrs. Robert Streit; Rev. Ted Franckiewicz; Mrs. Ted Franckiewicz; Movants, Roderick Realty & Ins. Co., Claimant.

United States Court of Appeals, Eighth Circuit.

Decided January 20, 1998.


Attorney(s) appearing for the Case

Thomas J. Clark, Washington, DC, argued (David E. Carmack, on the brief), for Appellant.

Peter N. Georgiades, Pittsburgh, PA, argued, for Appellee.

Before FAGG, WOLLMAN, and HANSEN, Circuit Judges.


FAGG, Circuit Judge.

This appeal involves a priority dispute between the Miller plaintiffs and the Internal Revenue Service (IRS) over property levied on by the IRS to satisfy an unpaid tax assessment against the Tony and Susan Alamo Foundation (the Foundation). After the IRS seized the property, the Millers staked their rival claim by bringing a garnishment action against the Government. The Government answered it was immune...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases