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Home / Courts / Taxation – Fraudulent Transfer – Taxpayer’s Nominee – Bankruptcy – Civil Practice – Res Judicata & Collateral Estoppel (access required)

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

Johnson v. United States 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.

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