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UNITED STATES v. ALLAHYARI

No. 22-35422.

UNITED STATES OF AMERICA, Plaintiff-Appellee, v. SHAUN ALLAHYARI, Defendant-Appellant, and KOMRON M. ALLAHYARI, Defendant.

United States Court of Appeals, Ninth Circuit.

Filed April 17, 2024.

Attorney(s) appearing for the Case

Rachel I. Wollitzer (argued) and Jacob Christensen , Attorneys; David A. Hubbert , Deputy Assistant Attorney General; Nicholas W. Brown , United States Attorney; United States Department of Justice, Tax Division, Appellate Section, Washington, D.C.; Morgan B. Hlinka , Trial Attorney; United States Department of Justice, Tax Division, Washington, D.C.; for Plaintiff-Appellee.

Curtis Isacke (argued) and Avi J. Lipman , McNaul Ebel Nawrot & Helgren PLLC, Seattle, Washington, for Defendant-Appellant.

Opinion by Judge Collins.

OPINION

Shaun Allahyari appeals the district court's order concluding that a deed of trust granted in Shaun's favor by his son Komron Allahyari was a fraudulent transfer that lacks priority over the Government's federal tax liens against Komron.1 We conclude that the challenged order...

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