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· Robert A. Miller Kody Miller, by His Parent and Natural Guardian Robert A. Miller Carey Miller Jeremiah Justin Miller, Minor, by His Parent and Legal Guardian Carey Miller Rick Miller James Miller Claudia Greiner Ave Maria Askey Nanette Kelley v. Tony and Susan Alamo Foundation, Doing Business as Southwest Business Management Co., Tony and Susan Alamo Christian Foundation, Holy Alamo Christian Church, Alamo Builders Emporium of Alma, Arkansas, Alamo Candy Company, Alamo Construction Company, Alamo Electric of Alma, Arkansas, Alamo Expert Roofing of Fort Smith, Arkansas, Alamo Land Development Company of Alma, Ark., Alamo Plumbing of Alma, Arkansas, Alamo Quarries of Alma, Arkansas, Alamo Packing of Alma, Arkansas, Tennessee Country Boy Distributors, Tcb Distributors Music Square Church, Doing Business as Alamo Mini Mart, Holiness Tabernacle Christian School, Alamo of Nashville, Alamo Ready Mix, Alamo Discount Grocery, Hartford Advertising, Alamo Freight, Alamo Farms, Alamo Restaurant, Alamo Kerr-Mcgee Transmission Shop, Alamo Dx, End Time Books Tony Alamo, Also Known as Tony Fernando, Bernie Lazar, Tony Fernando Alamo, Bernie Hoffman, Bernie Lazar Hoffman, Boris Lazar, Papa Tony, Individually & as Officer and Director of Tony & Susan Alamo Foundation and Music Square Church, Marc Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Foundation & Music Square Church Tommy Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Carol Ann Miller, Also Known as Carol Ann Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Susan L. Miller, Also Known as Susan Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Edward Mick William R. Levy Richard T. Hydell William J. Baxter Lane L. Petra Ralph Malone Debra Malone Lucien Claude Donald Wylie Kathy Wylie A.Z. Hudson Timothy Leathers, Commissioner of Revenue, Arkansas Department of Finance and Administration, Intervenors, United States of America, Intervenor-Appellant, C.G. Turner Jesse Rhodes, Inc. Rev. Joseph Orlando Mrs. Joseph Orlando Rev. Donald Sweat Mrs. Donald Sweat Rev. David Scheff Mrs. David Scheff Rev. Larry Willis Mrs. Larry Willis Rev. Addison Benson Mrs. Addison Benson Rev. Richard Ondrisek Mrs. Richard Ondrisek Rev. Gerard Demoulin Mrs. Gerard Demoulin Rev. Ian Mann Mrs. Ian Mann Rev. Thomas Scarcello Mrs. Thomas Scarcello Rev. Robert Streit Mrs. Robert Streit Rev. Ted Franckiewicz Mrs. Ted Franckiewicz Movants, Roderick Realty & Ins. Co. Robert A. Miller Kody Miller, by His Parent and Natural Guardian Robert A. Miller Carey Miller Jeremiah Justin Miller, Minor, by His Parent and Legal Guardian Carey Miller Rick Miller James Miller Claudia Greiner Ave Maria Askey Nanette Kelley v. Tony and Susan Alamo Foundation, Doing Business as Southwest Business Management Co., Tony and Susan Alamo Christian Foundation, Holy Alamo Christian Church, Alamo Builders Emporium of Alma, Arkansas, Alamo Candy Company, Alamo Construction Company, Alamo Electric of Alma, Arkansas, Alamo Expert Roofing of Fort Smith, Arkansas, Alamo Land Development Company of Alma, Arkansas, Alamo Quarries of Alma, Arkansas, Alamo Packing of Alma, Arkansas, Tennessee Country Boy Distributors, Tcb Distributors Music Square Church, Doing Business as Alamo Mini Mart, Holiness Tabernacle Christian School, Alamo of Nashville, Alamo Ready Mix, Alamo Discount Grocery, Hartford Advertising, Alamo Freight, Alamo Farms, Alamo Restaurant, Alamo Kerr-Mcgee Transmission Shop, Alamo Dx, End Time Books Tony Alamo, Also Known as Tony Fernando, Bernie Lazar, Tony Fernando Alamo, Bernie Hoffman, Bernie Lazar Hoffman, Boris Lazar, Papa Tony, Individually and as Officer and Director of Tony & Susan Alamo Foundation and Music Square Church Marc Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Foundation & Music Square Church Tommy Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Carol Ann Miller, Also Known as Carol Ann Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Susan L. Miller, Also Known as Susan Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Edward Mick William R. Levy Richard T. Hydell William J. Baxter Lane L. Petra Ralph Malone Debra Malone Lucien Claude Donald Wylie Kathy Wylie A.Z. Hudson Timothy Leathers, Commissioner of Revenue, Arkansas Department of Finance and Administration Intervenors, United States of America Intervenor-Appellee, C.G. Turner Jesse Rhodes, Inc. Rev. Joseph Orlando Mrs. Joseph Orlando Rev. Donald Sweat Mrs. Donald Sweat Rev. David Scheff Mrs. David Scheff Rev. Larry Willis Mrs. Larry Willis Rev. Addison Benson Mrs. Addison Benson Rev. Richard Ondrisek Mrs. Richard Ondrisek Rev. Gerard Demoulin Mrs. Gerard Demoulin Rev. Ian Mann Mrs. Ian Mann Rev. Thomas Scarcello Mrs. Thomas Scarcello Rev. Robert Streit Mrs. Robert Streit Rev. Ted Franckiewicz Mrs. Ted Franckiewicz Movants, Roderick Realty & Ins. Co., Robert A. Miller Kody Miller, by His Parent and Natural Guardian Robert A. Miller Carey Miller Jeremiah Justin Miller, Minor, by His Parent and Legal Guardian Carey Miller Rick Miller James Miller Claudia Greiner Ave Maria Askey Nanette Kelley v. Tony and Susan Alamo Foundation, Doing Business as Southwest Business Management Co., Tony and Susan Alamo Christian Foundation, Holy Alamo Christian Church, Alamo Builders Emporium of Alma, Arkansas, Alamo Candy Company, Alamo Construction Company, Alamo Electric of Alma, Arkansas, Alamo Expert Roofing of Fort Smith, Arkansas, Alamo Land Development Company of Alma, Ark., Alamo Plumbing of Alma, Arkansas, Alamo Quarries of Alma, Arkansas, Alamo Packing of Alma, Arkansas, Tennessee Country Boy Distributors, Tcb Distributors Music Square Church, Doing Business as Alamo Mini Mart, Holiness Tabernacle Christian School, Alamo of Nashville, Alamo Ready Mix, Alamo Discount Grocery, Hartford Advertising, Alamo Freight, Alamo Farms, Alamo Restaurant, Alamo Kerr-Mcgee Transmission Shop, Alamo Dx, End Time Books Tony Alamo, Also Known as Tony Fernando, Bernie Lazar, Tony Fernando Alamo, Bernie Hoffman, Bernie Lazar Hoffman, Boris Lazar, Papa Tony, Individually & as Officer and Director of Tony & Susan Alamo Foundation and Music Square Church, Marc Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Foundation & Music Square Church Tommy Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Carol Ann Miller, Also Known as Carol Ann Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Susan L. Miller, Also Known as Susan Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Edward Mick William R. Levy Richard T. Hydell William J. Baxter Lane L. Petra Ralph Malone Debra Malone Lucien Claude Donald Wylie Kathy Wylie A.Z. Hudson Timothy Leathers, Commissioner of Revenue, Arkansas Department of Finance and Administration Intervenors, United States of America, Intervenor Below-Appellant, C.G. Turner Jesse Rhodes, Inc. Rev. Joseph Orlando Mrs. Joseph Orlando Rev. Donald Sweat Mrs. Donald Sweat Rev. David Scheff Mrs. David Scheff Rev. Larry Willis Mrs. Larry Willis Rev. Addison Benson Mrs. Addison Benson Rev. Richard Ondrisek Mrs. Richard Ondrisek Rev. Gerard Demoulin Mrs. Gerard Demoulin Rev. Ian Mann Mrs. Ian Mann Rev. Thomas Scarcello Mrs. Thomas Scarcello Rev. Robert Streit Mrs. Robert Streit Rev. Ted Franckiewicz Mrs. Ted Franckiewicz Movants, Roderick Realty & Ins. Co., Robert A. Miller Kody Miller, by His Parent and Natural Guardian Robert A. Miller Carey Miller Jeremiah Justin Miller, Minor, by His Parent and Legal Guardian Carey Miller Rick Miller James Miller Claudia Greiner Ave Maria Askey Nanette Kelley v. Tony and Susan Alamo Foundation, Doing Business as Southwest Business Management Co., Tony and Susan Alamo Christian Foundation, Holy Alamo Christian Church, Alamo Builders Emporium of Alma, Arkansas, Alamo Candy Company, Alamo Construction Company, Alamo Electric of Alma, Arkansas, Alamo Expert Roofing of Fort Smith, Arkansas, Alamo Land Development Company of Alma, Ark., Alamo Plumbing of Alma, Arkansas, Alamo Quarries of Alma, Arkansas, Alamo Packing of Alma, Arkansas, Tennessee Country Boy Distributors, Tcb Distributors Music Square Church, Doing Business as Alamo Mini Mart, Holiness Tabernacle Christian School, Alamo of Nashville, Alamo Ready Mix, Alamo Discount Grocery, Hartford Advertising, Alamo Freight, Alamo Farms, Alamo Restaurant, Alamo Kerr-Mcgee Transmission Shop, Alamo Dx, End Time Books Tony Alamo, Also Known as Tony Fernando, Bernie Lazar, Tony Fernando Alamo, Bernie Hoffman, Bernie Lazar Hoffman, Boris Lazar, Papa Tony, Individually and as Officer and Director of Tony & Susan Alamo Foundation and Music Square Church Marc Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Foundation & Music Square Church Tommy Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Carol Ann Miller, Also Known as Carol Ann Landgarten, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Susan L. Miller, Also Known as Susan Scarcello, Individually & as Managing Agent for Tony & Susan Alamo Foundation & Music Square Church Edward Mick William R. Levy Richard T. Hydell William J. Baxter Lane L. Petra Ralph Malone Debra Malone Lucien Claude Donald Wylie Kathy Wylie A.Z. Hudson Timothy Leathers, Commissioner of Revenue, Arkansas Department of Finance and Administration Intervenors, United States of America, Intervenor Below-Appellee, C.G. Turner Jesse Rhodes, Inc. Rev. Joseph Orlando Mrs. Joseph Orlando Rev. Donald Sweat Mrs. Donald Sweat Rev. David Scheff Mrs. David Scheff Rev. Larry Willis Mrs. Larry Willis Rev. Addison Benson Mrs. Addison Benson Rev. Richard Ondrisek Mrs. Richard Ondrisek Rev. Gerard Demoulin Mrs. Gerard Demoulin Rev. Ian Mann Mrs. Ian Mann Rev. Thomas Scarcello Mrs. Thomas Scarcello Rev. Robert Streit Mrs. Robert Streit Rev. Ted Franckiewicz Mrs. Ted Franckiewicz Movants, Roderick Realty & Ins. Co.

134 F.3d 910 Eighth Circuit Jan 20, 1998

0 red 0 yellow 18 green 0 procedural

Cited as authority Williams v. IRS (2022)

Cited as authority Martin v. Martin (2022)

Cited Ag Choice Farm Credit, ACA v. Zylstra Dairy, Ltd. (2020)

Miller v. Tony & Susan Alamo Foundation

134 F.3d 910 Eighth Circuit Jan 20, 1998

Other cases in 134 F.3d

Unknown — 134 F.3d 893

Unknown — 134 F.3d 899

Unknown — 134 F.3d 905

Unknown — 134 F.3d 917

Unknown — 134 F.3d 921

Unknown — 134 F.3d 929

Common Reporters

U.S. — United States Reports

S.Ct. — Supreme Court Reporter

F.2d / F.3d — Federal Reporter

F.Supp.2d / F.Supp.3d — Federal Supplement

So.2d / So.3d — Southern Reporter

S.E.2d — South Eastern Reporter

N.E.2d / N.E.3d — North Eastern Reporter

N.W.2d — North Western Reporter

P.2d / P.3d — Pacific Reporter

A.2d / A.3d — Atlantic Reporter

S.W.2d / S.W.3d — South Western Reporter

B.R. — Bankruptcy Reporter