United States v. Wurdemann, 663 F.2d 50 (8th Cir. 1981). · Go Syfert
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United States v. Wurdemann, 663 F.2d 50 (8th Cir. 1981). Cases Citing This Book View Copy Cite
29 citation events (4 in the last 25 years) across 14 distinct courts.
Strongest positive: United States v. Fowler (ared, 2020-08-13)
Treatment trajectory · 1981 → 2026 · click a year to view as-of
1981 2003 2026
Top citers, strongest first. 18 distinct citers. How cited ↗
cited Cited as authority (rule) United States v. Fowler
E.D. Ark. · 2020 · confidence medium
United States v. Wurdemann, 663 F.2d 50, 51 (8th Cir. 1981) (per curiam).
discussed Cited as authority (rule) United States v. Bigalk
D. Minnesota · 2009 · confidence medium
Accordingly, Minnesota’s statute of limitations on fraudulent conveyance claims does not apply to the federal government, United States v. Wurdemann, 663 F.2d 50, 51 (8th Cir.1981), and “Minnesota statutes limiting the time for creditors to file claims with the Probate Court have no application to the United States,” United States v. Luce, 78 F.Supp. 241, 243 (D.Minn.1948); see In re Paulson’s Estate, 208 Minn. 231 , 293 N.W. 607, 609 (1940) (“In short, our statute is one of ‘non-claim’ denying to the probate court power to allow claims after the time stated....
cited Cited as authority (rule) United States v. Jepsen
W.D. Ark. · 2000 · confidence medium
See e.g., Karras v. Karras, 16 F.3d 245, 246 (8th Cir.1994); United States v. Wurdemann, 663 F.2d. 50, 51 (8th Cir.1981).
discussed Cited as authority (rule) United States v. Nemecek
N.D. Ohio · 1999 · confidence medium
See United States v. Bacon, 82 F.3d 822, 825 (9th Cir.1996); Karras v. Karras, 16 F.3d 245, 246-47 (8th Cir.1994); United States v. Wurdemann, 663 F.2d 50, 51 (8th Cir.1981); United States v. Fernon, 640 F.2d 609, 612 (5th Cir.1981); United States v. Parker House Sausage Co., 344 F.2d 787, 788 (6th Cir.1965); United States v. Werner, 857 F.Supp. 286, 289 (S.D.N.Y.1994); United States v. Carney, 796 F.Supp. 700, 703-04 (E.D.N.Y.1992); United States v. Gleneagles Inv.
discussed Cited as authority (rule) United States Ex Rel. Zissler v. Regents of the University
D. Minnesota · 1998 · confidence medium
Dupont De Nemours & Co. v. Davis, 264 U.S. 456, 462 , 44 S.Ct. 364, 366 , 68 L.Ed. 788 (1924); see also Guaranty Trust Co. v. United States, 304 U.S. 126, 132 , 58 S.Ct. 785 , 82 L.Ed. 1224 (1938); United States v. Wurdemann, 663 F.2d 50, 51 (8th Cir.1981).
discussed Cited as authority (rule) United States v. Cody
S.D. Ind. · 1997 · confidence medium
See United States v. Bacon, 82 F.3d 822, 825 (9th Cir.1996); Karras v. Karras, 16 F.3d 245, 246-47 (8th Cir.1994); United States v. Wurdemann, 663 F.2d 50, 51 (8th Cir.1981); United States v. Fernon, 640 F.2d 609, 612 (5th Cir.1981); United States v. Parker House Sausage Co., 344 F.2d 787, 788 (6th Cir.1965); United States v. Werner, 857 F.Supp. 286, 289 (S.D.N.Y.1994); United States v. Carney, 796 F.Supp. 700, 703-04 (E.D.N.Y.1992); United States v. Gleneagles Inv.
cited Cited as authority (rule) United States v. Warren Brown & Sons Farms
E.D. Ark. · 1994 · confidence medium
Co., supra, 364 U.S. at 308 , 81 S.Ct. at 5-6 ; Karras v. Karras, 16 F.3d 245, 246 (8th Cir.1994); United States v. Wurdemann, 663 F.2d 50, 51 (8th Cir.1981).
discussed Cited as authority (rule) United States v. Carney
E.D.N.Y · 1992 · confidence medium
Since the government is proceeding under State law, the government is not bound by the applicable State statute of limitations. 1 See Summerlin, 310 U.S. at 418 , 60 S.Ct. at 1021 ; United States v. Wurdemann, 663 F.2d 50, 51 (8th Cir.1981) (per curiam); United States v. Femon, 640 F.2d 609, 612 (5th Cir.1981); United States v. Podell, 572 F.2d 31 , 35 n. 7 (2d Cir.1978); United States v. Zue, 704 F.Supp. 535, 537 (D.Vt.1988).
cited Cited as authority (rule) Xemas, Inc. v. United States
D. Minnesota · 1988 · confidence medium
United States v. Wurdemann, 663 F.2d 50, 51 (8th Cir.1981).
cited Cited as authority (rule) United States v. Jones
W.D. Mo. · 1986 · confidence medium
United States v. Wurdemann, 663 F.2d 50, 51 (8th Cir.1981); United States v. Fernon, 640 F.2d 609, 612 (5th Cir.1981).
discussed Cited "see" United States v. Olson
D. Neb. · 2022 · signal: see · confidence high
See United States v. Wurdemann, 663 F.2d 50, 51 (8th Cir. 1981).3 3 Even considering the defenses raised and the exhibits attached to Olson's amended answer, the Court still finds that the government's motion for summary judgment should be granted.
discussed Cited "see" Peter J. Bresson (Transferee),petitioner-Appellant v. Commissioner of Internal Revenue
9th Cir. · 2000 · signal: see · confidence high
See United States v. Wurdemann, 663 F.2d 50 (8th Cir.1981); United States v. Fernon, 640 F.2d 609 (5th Cir.1981); United States v. Cody, 961 F.Supp. 220 (S.D.Ind.1997); United States v. Kattar, 97-1 USTC par. 50,132 (D.N.H.1996); United States v. Smith, 950 F.Supp. 1394 (N.D.Ind.1996); United Stales v. Zuhone, 78 A.F.T.R.2d 96 -5106 (C.D.Ill.1996); United States v. Hatfield, 77 A.F.T.R.2d 96 -1969 (N.D.Ill.1996); Flake v. United States, 76 A.F.T.R.2d 95 -6957 (D.Ariz.1995); Stoecklin v. United States, 858 F.Supp. 167 (M.D.Fla.1994).
cited Cited "see" Peter J. Bresson v. Commissioner
Tax Ct. · 1998 · signal: see · confidence high
See United States v. Wurdemann, 663 F.2d 50 (8th Cir. 1981); United States v. Fernon, 640 F.2d 609 (5th Cir. 1981); see also United States v. Moore, 968 F.2d 1099 (11th Cir. 1992).
discussed Cited "see" Bresson v. Commissioner (2×)
Tax Ct. · 1998 · signal: see · confidence high
See United States v. Wurdemann, 663 F.2d 50 (8th Cir. 1981) ; United States v. Fernon, 640 F.2d 609 (5th Cir. 1981) ; see also United States v. Moore, 968 F.2d 1099 (11th Cir. 1992) .
cited Cited "see" Karras v. Karras
8th Cir. · 1994 · signal: see · confidence high
See United States v. Wurdemann, 663 F.2d 50, 51 (8th Cir.1981) (per curiam) (government not bound by state statutes of limitation in en forcing its rights).
cited Cited "see" Karras v. Karras
8th Cir. · 1994 · signal: see · confidence high
See United States v. Wurdemann, 663 F.2d 50, 51 (8th Cir.1981) (per curiam) (government not bound by state statutes of limitation in enforcing its rights).
discussed Cited "see" United States v. Vellalos (2×)
D. Haw. · 1992 · signal: see · confidence high
See United States v. Wurdemann, 663 F.2d 50 (8th Cir.1981) (state statute of limitations on fraudulent conveyance cause of action didn’t apply to federal government in the context of enforcing a tax claim); United States v. Fernon, 640 F.2d 609 (5th Cir.1981) (although Florida fraud statute governed existence and extent of liability in government’s fraudulent conveyance suit against taxpayers’ son and son’s wife, neither state statute of limitations nor laches barred government’s right to recover value of fraudulently transferred property in partial satisfaction of outstanding tax de…
cited Cited "see" James E. Pickering v. United States
8th Cir. · 1982 · signal: see · confidence high
See United States v. Wurdemann, 663 F.2d 50 (8th Cir. 1981).
Retrieving the full opinion text from the archive…
United States
v.
Marjorie A. Wurdemann, A/K/A Marjorie A. Wurdemann Robinson, Duane Kolden Helen Kolden State of Minnesota Otter Tail Power Company County of Stevens Burlington Northern, Inc. Morris State Bank James Arthur Wurdemann William H. Wurdemann John H. Wurdemann and Peter A. Wurdemann
81-1376.
Court of Appeals for the Eighth Circuit.
Nov 4, 1981.
663 F.2d 50
Cited by 8 opinions  |  Published

663 F.2d 50

81-2 USTC P 9757

UNITED STATES of America, Appellee,
v.
Marjorie A. WURDEMANN, a/k/a Marjorie A. Wurdemann Robinson, Appellant,
Duane Kolden; Helen Kolden; State of Minnesota; Otter Tail
Power Company; County of Stevens; Burlington Northern, Inc.;
Morris State Bank; James Arthur Wurdemann; William H.
Wurdemann; John H. Wurdemann; and Peter A. Wurdemann, Appellants.

No. 81-1376.

United States Court of Appeals,
Eighth Circuit.

Submitted Oct. 16, 1981.
Decided Nov. 4, 1981.

Patrick J. O'Mera, St. Louis Park, Minn. (argued), John A. Miller, Minneapolis, Minn., for appellants Marjorie A. Wurdemann Robertson, William H. Wurdemann, John H. Wurdemann and Peter A. Wurdemann.

Melvin Clark (argued), John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Richard Farber, Joan I. Oppenheimer, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee; Thomas K. Berg, U. S. Atty., Minneapolis, Minn., of counsel.

Before LAY, Chief Judge, McMILLIAN, Circuit Judge, and HUNTER,[*] Senior District Judge.

PER CURIAM.

1

Marjorie A. Wurdemann appeals from the judgment of the district court, the Honorable Edward J. Devitt presiding, entered against her for income taxes due for the years 1960 through 1965 in the amount of $31,761.96 and setting aside as fraudulent the transfer of a piece of real estate, dated December 31, 1968, from Marjorie A. Wurdemann, individually, to herself as trustee of a trust established for the benefit of her children. We affirm.

2

On December 16, 1968, the Internal Revenue Service sent Marjorie and Arthur Wurdemann, husband and wife, a statutory notice of deficiency regarding their income tax liability for the income tax years 1960, 1961 and 1962. At that time their tax returns for the years 1963 through 1965 were also being audited. Assessment of the 1960 through 1962 deficiency was stayed by the Wurdemanns' filing of a petition in the United States Tax Court.[1] On December 31, 1968, Marjorie Wurdemann conveyed title to a piece of property, known as the Morris farm, to herself in her capacity as trustee for the benefit of her children.[2] The property was mortgaged to the Morris County State Bank in August of 1971. Tax deficiencies totalling $31,697.11 for the periods 1960 through 1962 and 1963 through 1965 were assessed as of October 16, 1970, and September 24, 1971. In March of 1973 Mrs. Wurdemann, acting in an individual capacity, listed the farm with a real estate company and shortly thereafter executed an earnest money contract for sale of the farm with Duane and Helen Kolden.

3

Because of the outstanding tax assessments the Koldens brought an action for specific performance in state court, and the Morris County State Bank foreclosed upon its mortgage on January 23, 1974. The Koldens paid that portion of the contract price sufficient to satisfy the mortgage lien to the bank and paid the balance of the contract price into the Stevens County Court pending the outcome of this proceeding.

4

On appeal from the district court's judgment Wurdemann contends that the government's claim was barred by the state statute of limitations and that the district court erred in finding that the conveyance was fraudulent.

5

We find the statute of limitations argument to be without merit. It is well settled "(T)he United States is not bound by state statutes of limitation or subject to the defense of laches in enforcing its rights..." United States v. Fernon, 640 F.2d 609, 612 (5th Cir. 1981) quoting United States v. Summerlin, 310 U.S. 414, 416, 60 S.Ct. 1019, 1020, 84 L.Ed. 1283 (1940).

6

Wurdemann argues that the facts do not support the district court's finding of a fraudulent transfer. The record clearly demonstrates substantial evidence supporting the district court's finding. In addition the district court found Wurdemann's testimony not to be credible. The factual determinations of the district court cannot be set aside upon appeal unless shown to be clearly erroneous. Lindsay v. McDonnell Douglas Aircraft Corp., 485 F.2d 1288, 1289 (8th Cir. 1973).

7

In light of the circumstances surrounding this transaction and the strong evidence relating to Mrs. Wurdemann's financial condition at the time of the transaction, along with all evidence of the pending tax liability, the district court's finding that the conveyance was fraudulent is fully supported by the evidence and is not clearly erroneous.

8

The judgment is affirmed.

*

Elmo B. Hunter, Senior District Judge, Western District of Missouri, sitting by designation

1

Arthur Wurdemann died on February 28, 1970, and was dismissed as a party to the tax court proceedings

2

The trust instrument was executed on December 31, 1968, but was not filed until August 30, 1971