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U.S. v. MARTINEZ

Civil Action No. 07-3264.

382 B.R. 285 (2007)

UNITED STATES of America v. Elvin L. MARTINEZ.

United States District Court, E.D. Louisiana.

November 15, 2007.

Attorney(s) appearing for the Case

Candice M. Turner, Rebeccah L. Bower, U.S. Department of Justice, Carol Koehler Ide, John M. Bilheimer, U.S. Department of Justice, Tax Division, Washington, DC, for Appellant.

Eric Joseph Derbes, Frederick L. Bunol, Derbes Law Firm, LLC, Metairie, LA, for Appellee.

ORDER AND REASONS

STANWOOD R. DUVAL, JR., District Judge.

Before the Court is an appeal from a trial and subsequent memorandum opinion (Rec.Doc. No. 1) by the bankruptcy court (Brown, J:).1

I. FACTUAL BACKGROUND

The case at hand presents the most recent installment in what has become the long and colorful history of litigation concerning the Walter Hoyt partnerships. The following are the background facts...

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