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U.S. v. HANSEL

No. 96-CV-775.

999 F.Supp. 694 (1998)

UNITED STATES of America, Plaintiff, v. Sheldon G. HANSEL, Christy Hansel, Grant Hansel, Shelley Hansel and Eunice Hansel, Defendants.

United States District Court, N.D. New York.

March 14, 1998.

Attorney(s) appearing for the Case

Thomas J. Maroney, U.S. Atty. for Northern District of New York, Albany, NY, for plaintiff; Glenn J. Melcher, Trial Attorney, Tax Div., Washington, DC, of counsel.

Sheldon G. Hansel, West Winfield, NY, pro se.

Christy Hansel, Shell, WY, pro se.

Grant Hansel, Burlington, VT, pro se.

Shelley Hansel, Niagara Falls, NY, pro se.

Eunice Hansel, West Winfield, NY pro se.

MEMORANDUM, DECISION & ORDER

McAVOY, Chief Judge.

Plaintiff United States ("the Government") brought this action, pursuant to 26 U.S.C. §§ 7401 and 7403, to: 1) reduce to judgment tax assessments made against Sheldon G. Hansel; 2) set aside fraudulent transfers by Sheldon G. Hansel to the other four named defendants; and 3) obtain judgments against Christy Hansel, Grant Hansel, Shelley Hansel and Eunice Hansel in amounts equal to the value...

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