1. Home
  2. Browse Decisions
  3. DUCKETT v. ENOMOTO
 

DUCKETT v. ENOMOTO

No. CV-14-01771-PHX-NVW.

Nancy K. Duckett, Plaintiff, v. Dennis M. Enomoto, et al., Defendants.

United States District Court, D. Arizona.

April 18, 2016.

Attorney(s) appearing for the Case

Nancy K Duckett, Plaintiff, represented by Jeffrey Stephen Cappellini, Law Offices of Jeffrey S Cappellini & Peter Neil Greenfeld, Law Offices of Peter N Greenfeld PC.

Dennis M Enomoto, Defendant, represented by John C Vryhof, Snell & Wilmer LLP, Joseph G Adams, Snell & Wilmer LLP & Kevin J Parker, Snell & Wilmer LLP.

United States Internal Revenue Service, Defendant, represented by William C Hankla, US Dept of Justice.

Kurt A Tittelbach, Defendant, represented by Kevin J Parker, Snell & Wilmer LLP & Joseph G Adams, Snell & Wilmer LLP.

United States Internal Revenue Service, Counter Claimant, represented by William C Hankla, US Dept of Justice.

Nancy K Duckett, Counter Defendant, represented by Jeffrey Stephen Cappellini, Law Offices of Jeffrey S Cappellini & Peter Neil Greenfeld, Law Offices of Peter N Greenfeld PC.

Dennis M Enomoto, Counter Defendant, represented by John C Vryhof, Snell & Wilmer LLP, Joseph G Adams, Snell & Wilmer LLP & Kevin J Parker, Snell & Wilmer LLP.

ORDER

At issue is whether the federal tax lien, 26 U.S.C. § 6321, attaches to money held in a discretionary support trust created under Arizona law for the benefit of the delinquent taxpayer. Before the Court are the taxpayer's and the IRS' competing motions for summary judgment. (Docs. 89, 91.) For the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases