Taxation – Fraudulent Transfer – Taxpayer’s Nominee – Bankruptcy – Civil Practice – Res Judicata & Collateral Estoppel

Johnson v. United States (Lawyers Weekly No. 12-03-0129, 18 pp.) (L. Patrick Auld, USMJ) 1:09CV957; M.D.N.C.

Holding: Since a final decision of the bankruptcy court has already determined that plaintiff received a fraudulent transfer from her husband of his million-dollar judgment against a former employer, the doctrines of res judicata and collateral estoppel make it appropriate for this court to reach the same conclusion.

It is recommended that the government’s motion for summary judgment be granted and plaintiff’s motion for summary judgment be denied. Plaintiff’s counsel’s motion to withdraw is granted.