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U.S. v. RODE

No. G87-844 CA1.

749 F.Supp. 1483 (1990)

UNITED STATES of America, Plaintiff, v. Jay RODE, Judith Rode, Jay Rode II, Jack Rode, and Jeff Rode, Defendants.

United States District Court, W.D. Michigan.

June 27, 1990.

Attorney(s) appearing for the Case

John A. Smietanka, U.S. Atty., Michael L. Shiparski, Asst. U.S. Atty., Grand Rapids, Mich., Thomas J. Clark, U.S. Dept. of Justice, Tax Div., Washington, D.C., for plaintiff U.S.A.

Curt Shelton, Vancouver, Wash., for defendants.

OPINION

BENJAMIN F. GIBSON, District Judge.

INTRODUCTION

In this action, the United States seeks to reduce to judgment federal income tax assessments for the tax years 1977, 1978 and 1980 against the defendants Jay and Judith Rode.1 The government also seeks to set aside, as a fraudulent conveyance, the transfer of a farm located at 1566 Ten Mile Road, Sparta, Michigan from Jay and Judith Rode to their sons, defendants...

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