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U.S. v. TINGEY

No. 12-4000.

716 F.3d 1295 (2013)

UNITED STATES of America, Plaintiff-Appellee, v. Robert TINGEY, as Trustee for the D.E. Brown Family Trust, Defendant-Appellant, Douglas Brown; Barbara Brown; Utah State Tax Commission; Gilbert Jensen, Defendants.

United States Court of Appeals, Tenth Circuit.

May 29, 2013.

Attorney(s) appearing for the Case

Russell S. Walker ( Anthony M. Grover with him on the briefs), Woodbury & Kesler, P.C., Salt Lake City, UT, for Defendant-Appellant.

John A. Dudeck, Jr. , Attorney, Tax Division, Department of Justice, ( David Barlow , United States Attorney, Kathryn Keneally , Assistant Attorney General, Teresa E. McLaughlin , Attorney, Tax Division, Department of Justice, with him on the brief), Washington, D.C., for Plaintiff-Appellee.

Before BRISCOE, Chief Judge, HOLLOWAY, and HARTZ, Circuit Judges.

HARTZ, Circuit Judge.

The district court permitted the government to foreclose on federal tax liens on a ski cabin (the Ski Cabin) titled in the name of the D.E. Brown Family Trust (Family Trust), whose beneficiaries were Douglas Brown's wife and children. The taxes were owed by Douglas Brown (Brown) and his wife (together, the Browns), not the trust, but the court found that the Browns were the beneficial owners of the cabin because Brown had a purchase-money resulting...

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