United States Eighth Circuit

In determining whether government may attach lien to insurance proceeds for damage to property for taxpayer's default, the taxpayer acts as nominee for nominal property owner where taxpayer paid the mortgage on the property and treated the property as his own.

Appellate Information

• Decided 05/29/2001
• Published 05/29/2001

Judges

• BEAM, Circuit Judge., Before BEAM and MORRIS SHEPPARD ARNOLD, Circuit Judges, and DOTY, District Judge.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Jeffrey A. Dickstein, Tulsa, Oklahoma, for appellant.


• For Appellees:
  
• Thomas J. Clark, Washington, D.C. (Joel McElvain, on the brief), for appellee.