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U.S. v. ENGH

No. 00-4004.

330 F.3d 954 (2003)

UNITED STATES of America, Plaintiff-Appellee, v. Herbert and Carol ENGH, Defendants-Appellants, and Marstonmoor Trust, Intervenor-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided June 2, 2003.

Attorney(s) appearing for the Case

Bruce R. Ellisen, Randolph L. Hutter (argued), Department of Justice, Tax Div., Appellate Section, Washington, DC, for Plaintiff-Appellee.

Mark A. Byrd (argued), Rockford, IL, for Defendants-Appellants.

Before BAUER, RIPPLE, and EVANS, Circuit Judges.

TERENCE T. EVANS, Circuit Judge.

The Enghs, Herbert and Carol (along with a trust they created), appeal a finding that they engaged in a fraudulent conveyance 20 years ago. The finding grows out of an action by the government to collect a 1982 federal tax liability by, among other things, foreclosing a lien on property the Enghs passed to a trust "for the benefit of their daughters" in 1983. Because we agree that the conveyance was indeed fraudulent, we reject the...

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