IN RE GRIFFITH

No. 97-4845.

174 F.3d 1222 (1999)

In re: Leroy Charles GRIFFITH, Debtor. Leroy Charles Griffith, Plaintiff-Appellant, v. United States of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

May 11, 1999.


Attorney(s) appearing for the Case

Robert L. Roth, Miami, FL, for Plaintiff-Appellant.

William A. Keefer, U.S. Attorney, Miami, FL, Laurie A. Snyder, Department of Justice, Tax Division, Washington, DC, for Defendant-Appellee.

Before ANDERSON, DUBINA and BLACK, Circuit Judges.


ANDERSON, Circuit Judge:

This case raises the issue of whether certain tax debts are dischargeable in bankruptcy despite the debtor's efforts to evade payment of the taxes by transferring assets to his wife. The district court found that such tax debts are not dischargeable. Binding circuit precedent requires us to reverse.

I. FACTS

Plaintiff-appellant Leroy Charles Griffith ("Griffith") has long been the sole owner of several corporations primarily...

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