Miller v. Tony and Susan Alamo Foundation
| Decision Date | 20 January 1998 |
| Docket Number | 96-2745,97-1691 and 97-1697,Nos. 96-2735,s. 96-2735 |
| Citation | 134 F.3d 910 |
| Parties | -482, 98-1 USTC P 50,153 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, Plaintiffs-Appellees, 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; Defendants, Edward Mick; William R. Levy; Richard T. Hydell; William J. Baxter; Lane L. Petra; Ralph Malone; Debra Ma |
| Court | U.S. Court of Appeals — Eighth Circuit |
To continue reading
Request your trial
34 cases
-
In re Rodriguez
...requirement in suits against the United States, the defense may be raised at any time in the litigation. See Miller v. Tony & Susan Alamo Found., 134 F.3d 910, 916 (8th Cir.1998). However, if, when the claims of the IRS and a debtor involve the same tax liabilities, it is `without purpose a......
-
Watson v. Chessman
...Inc. v. U.S., 624 F.2d 733, 739 (5th Cir.1980); Trust Co. of Columbus v. U.S., 735 F.2d 447 (11th Cir.1984) ; Miller v. Tony & Susan Alamo Found., 134 F.3d 910, 916 (8th Cir.1998). Accordingly, even had the IRS levied upon Lot 240 in its collection proceedings against Defendant Chessman (it......
-
Dickinson v. Wolckenhauer
...claim as required by section 6532(c) deprives a federal district court of subject matter jurisdiction. See Miller v. Tony & Susan Alamo Found., 134 F.3d 910, 916 (8th Cir. 1998) ("The Millers do not dispute they failed to assert a timely 7426(a)(1) wrongful levy claim on the Fort Smith/Nash......
-
Macklin v. U.S.
...statute of limitations period for actions filed against the United States under 28 U.S.C. § 2410. See Miller v. Tony & Susan Alamo Found., 134 F.3d 910, 915 (8th Cir.1998) (stating that limitations period in 28 U.S.C. § 2401(a) governs actions under 28 U.S.C. § 2410); Fid. & Deposit Co. of ......
Request a trial to view additional results