United States v. Mayser-Pereira, 976 F.2d 743 (11th Cir. 1992). · Go Syfert
United States v. Mayser-Pereira, 976 F.2d 743 (11th Cir. 1992). Cases Citing This Book View Copy Cite
51 citation events (6 in the last 25 years) across 3 distinct courts.
Strongest positive: Zimmerman v. United States (In re Zimmerman) (flsb, 2006-08-08)
Treatment trajectory · 1992 → 2026 · click a year to view as-of
1992 2009 2026
Top citers, strongest first. 8 distinct citers. How cited ↗
discussed Cited "see" Zimmerman v. United States (In re Zimmerman)
Bankr. S.D. Florida · 2006 · signal: see · confidence high
See In re Marks, 131 B.R. 220, 222 (S.D.Fla.1991), aff'd, 976 F.2d 743 (11th Cir.1992). 11 U.S.C. § 523 (a)(1)(C) provides: “A discharge under section 727, 1141, 1228(a), 1228(b), or 1328(b) of this title does not discharge an individual debt- or from any debt ... for a tax or a customs duty ... with respect to which the debtor made a fraudulent return or willfully attempted in any manner to evade or defeat such tax.” The creditor, here, Ap-pellee IRS, bears the burden of establishing by a preponderance of the evidence that the debt is nondischargeable under this chapter. .
cited Cited "see" Kaiser Aerospace & Electronics Corp. v. Teledyne Industries, Inc. (In re Piper Aircraft Corp.)
11th Cir. · 2001 · signal: see · confidence high
See In re Maries, 131 B.R. 220, 222 (S.D.Fla.1991), affd, 976 F.2d 743 (11th Cir. 1992).
cited Cited "see" Kaiser Aerospace & Electronics Corp. v. Teledyne Industries, Inc.
11th Cir. · 2001 · signal: see · confidence high
See In re Marks, 131 B.R. 220, 222 (S.D.Fla.1991), aff'd, 976 F.2d 743 (11th Cir.1992).
cited Cited "see" Kaiser Aerospace & Electronics Corp. v. Teledyne Industries, Inc.
S.D. Fla. · 1999 · signal: see · confidence high
See In re Marks, 131 B.R. 220, 222 (S.D.Fla.1991), aff'd, 976 F.2d 743 (11th Cir.1992).
cited Cited "see" Colwell v. Royal International Trading Corp.
S.D. Fla. · 1998 · signal: see · confidence high
See In re Marks, 131 B.R. 220, 222 (S.D.Fla.1991), aff’d, 976 F.2d 743 (11th Cir.1992).
cited Cited "see" United States v. TM Building Products, Ltd.
S.D. Fla. · 1998 · signal: see · confidence high
See In re Marks, 131 B.R. 220, 222 (S.D.Fla.1991), aff'd, 976 F.2d 743 (11th Cir.1992).
discussed Cited "see, e.g." Levine v. Weissing
11th Cir. · 1998 · signal: see also · confidence low
Gefen, 35 B.R. at 372 ; see also In re Marks, 131 B.R. 220, 222 (S.D.Fla.1991) (rejecting as lacking merit debtor’s contention that debt- or’s “termination of his Keogh accounts and his subsequent use of liquidated funds to purchase the two annuity contracts” did not constitute a transfer subject to Florida prohibition on fraudulent transfers.), aff'd, 976 F.2d 743 (11th Cir.1992).
discussed Cited "see, e.g." Bankr. L. Rep. P 77,625, 11 Fla. L. Weekly Fed. C 1025 in Re: Myron Levine, A.K.A. Mike Levine Jacquelyn P. Levine, A.K.A. Jackie Levine, Debtors. Myron Levine, A.K.A. Mike Levine Jacquelyn Levine, A.K.A. Jackie Levine v. Charles Weissing, Trustee
11th Cir. · 1998 · signal: see also · confidence low
In upholding the bankruptcy court's application of § 726.105, the district court in Gefen noted that 26 [t]he debtor could have chosen numerous investment vehicles with high rates of return for the proceeds of his I.R.A., or he could have applied them toward payment of the Final Judgment, but instead he chose a rollover into a deferred annuity.... 27 .... 28 The Court finds that the aforementioned transfer of funds made by the debtor had the legal effect and result of hindering, delaying, or defrauding creditors ... 29 Accordingly, the transfer of funds is void and of no effect and the truste…
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United States
v.
Mayser-Pereira
91-5155.
Court of Appeals for the Eleventh Circuit.
Sep 29, 1992.
976 F.2d 743
Published

976 F.2d 743

U.S.
v.
Mayser-Pereira[**]

NO. 91-5155

United States Court of Appeals,
Eleventh Circuit.

Sept 29, 1992

1

Appeal From: S.D.Fla.

2

AFFIRMED.

**

Local Rule 36 case