United States v. Glascock
| Decision Date | 27 March 1986 |
| Docket Number | Civ. No. 81-HM-175-NW. |
| Parties | UNITED STATES of America, Plaintiff, v. William D. GLASCOCK, et al., Defendants. |
| Court | U.S. District Court — Northern District of Alabama |
Lance J. Wolfe, U.S. Dept. Justice, Tax Div., Washington, D.C., Caryl P. Privett, Asst. U.S. Atty., Birmingham, Ala., for plaintiff.
John E. Higginbotham, Robert P. Barclift, Higginbotham & Whitten, Florence, Ala., for defendants.
The United States of America (United States) brought this civil action against William D. Glascock,1 Martha A. Boogaerts2 and others3 on February 6, 1981 seeking to foreclose federal tax liens against the interest of William D. Glascock in certain residential real property situated in the City of Florence, Alabama, or in the alternative, to set aside as fraudulent a certain February 17, 1976 deed of conveyance of improved residential real estate commonly known as 119 South Sequoia Boulevard, Florence, Alabama, made by Hensley Construction Co., Inc. to defendant Martha A. Boogaerts in her former but not then true name of Martha A. Roberts allegedly at the direction of her then husband, William D. Glascock, for the purpose of preventing his creditors from subjecting it to their claims or demands. Under date of April 15, 1981 defendant Martha A. Boogaerts filed answers to the complaint herein, denying in general the material allegations thereof.4 Judgment by default was entered by the Court on August 26, 1982 against defendant William D. Glascock in this action, adjudging him to be then indebted to the United States of America in total amount of $170,657.89, plus interest and statutory additions as provided by law.
The final bench hearing in the above entitled civil action was held at the Federal Courthouse in Florence, Alabama on November 26 and 27, 1984. In belated conformity with the provisions of Rule 52, Fed.R.Civ.P., the Court here finds the facts specially and states separately its conclusions of law thereon.
1. At all times herein pertinent defendant William D. Glascock was indebted to plaintiff United States of America in total amount considerably in excess of One Hundred Fifty Thousand ($150,000.00) Dollars for various federal taxes. As of December 2, 1981 a Consent Order and Judgment was entered and rendered in the United States District Court for the Northern District of Florida, Pensacola Division, in Civil No. PCA 81-0419 in favor of plaintiff United States of America and against defendant William D. Glascock in total amount of $243,926.18, as of September 15, 1981, plus interest and statutory additions thereon as provided by law (Government Exhibit No. 6). Government Exhibit No. 5 herein is a true, correct and complete record of the federal tax liabilities of defendant William D. Glascock. The liability referred to herein results from the failure of William D. Glascock to pay certain federal taxes, as set forth in detail in the following tables:
Section 6672 (responsible person) taxes
Date of
Assessment, Unpaid
Taxable Notice and Amount of Balance of
Period Demand Assessment Assessment
3rd Quarter 1971 02-07-75 $ 61,464.40 $ 52,715.70
4th Quarter 1971 02-07-75 32,056.49 2,718.17
1st Quarter 1972 02-24-74 11,991.46 11,991.46
2nd Quarter 1975
thru
1st Quarter 1976 08-23-76 56,828.53 56,828.53
4th Quarter 1977
thru
1st Quarter 1978 03-19-79 5,172.24 5,172.24
4th Quarter 1977
thru
2nd Quarter 1978 03-19-79 12,266.77 12,266.77
___________ ___________
Total $179,779.89 $141,692.87
Federal Income Taxes
Date of
Assessment, Unpaid
Taxable Notice and Amount of Balance of
Period Demand Assessment Assessment
1976 06-12-78 $ 13,586.55 $ 13,586.55
1977 12-24-79 440.71 440.71
1978 12-17-79 14,937.76 14,937.76
___________ ___________
Total $ 28,965.02 $ 28,965.02
In addition to the tax liabilities indicated above, William D. Glascock was indicted on June 7, 1978, under Section 7201 of the Internal Revenue Code, for tax evasion, for form 1040 income taxes for the years 1971, 1972, and 1973 in the amounts of $42,877.84, $62,384.07, and $28,478.81, respectively. He pled guilty to Count 2 of the indictment, concerning taxes due for the year 1972 on March 29, 1979 with the other counts of the indictment being dismissed.
2. Plaintiff United States of America to the knowledge of defendant William D. Glascock was a substantial creditor of defendant Glascock for back federal taxes past due and owing at all times pertinent in this litigation, including the respective dates hereinafter set out on which transactions occurred between Hensley Construction Co., Inc., defendant William D. Glascock and defendant Martha A. Boogaerts (then known by or using the name of Martha A. Roberts) involving the improved residential real estate commonly known and described as 119 South Sequoia Boulevard, Florence, Alabama and legally described as Lot 151 in The Cedars, a subdivision in the City of Florence, Lauderdale County, Alabama, according to plat thereof recorded in Plat Book 4 at pages 50-51 in the Office of the Judge of Probate of Lauderdale County, Alabama.
3. Defendant Martha Boogaerts (then married to one Jim Roberts, known as Martha Roberts and living with her husband and daughter at Haleyville, Alabama) went to work for defendant William Glascock at his mobile home factory in Haleyville, Alabama in late 1970 or early 1971. He was at that time married to Rebecca Glascock and resided with her and their three children in Haleyville. A short while later Martha Roberts (Boogaerts) and William Glascock commenced their affaire which was soon discovered by their spouses. The aftermath for Martha Roberts was estrangement and separation from her husband which culminated in a June 1971 divorce and the gift of a 1972 model gold Corvette purchased for her by Glascock. Her trail thereafter meanders from Haleyville to Phil Campbell and on south to Jasper, all in Alabama, with evidence that her romantic interludes with Glascock continued unabated and well financed to the wound of wife Rebecca whose oft voiced hurt and displeasure to her errant husband fell on ears deafened by heartthrobs for his new love. In late 1981 Martha Roberts, becoming dissatisfied with daytime inactivity, moved from Jasper to Decatur, Alabama, the home of her grandmother, where she became employed at Parisian's Department Store. There she sought to enjoy the best of both worlds, seeing her first husband occasionally and intermittently, Glascock. In her words: "Bill Glascock left me alone for a period of time — just long enough." Spring 1972 emerges in all its glory with Martha Roberts ensconced at luxurious Fontainbleu Apartments on Darby Drive in Florence, Alabama, the rental being courtesy of Glascock, plus incidentals. Their affaire at this juncture had ripened into plans for marriage but not bigamy on Glascock's part. He then maintained a lake residence on Wilson Lake in Colbert County, across the river from Florence, but continued the fiction of having his principal residence in Haleyville, the hometown of wife, Rebecca. Deepdown, Glascock reasoned that if you're trying to build a home and trying to build a new life "it all starts with a home, not just a house, but a home." (Glascock Deposition, p. 10, lines 1-4, incl.). Moreover, mused Glascock, "they wouldn't permit her to have the poodle over there Fontainbleu." Id. p. 9, lines 13-14. Aside from his described yearning for a home, not just a house, and his desire to please his love by housing her pet poodle and her under one roof, Glascock's innate business sensibilities rebelled at the idea of throwing money away every month on an apartment. Next follows the episode of the South Sequoia Boulevard house purchase, vis-a-vis real estate contract of sale and purchase between Hensley Construction Co., Inc. and Martha A. Roberts, dated June 22, 1972, Lease and Sale Agreement between Hensley Construction Co., Inc. and Martha A. Roberts bearing date of August 7, 1972 and finally Deed of Conveyance dated as of February 17, 1976 from Hensley Construction Co., Inc. to Martha A. Roberts,5 all of which are here attacked by the government as a series of fraudulent transactions, designed by Glascock to shield his new lair for his new love from the lawful claims and demands of his creditors, particularly the United States.
4. This evidentiary record presents the two post-event recollected versions of the defendants Martha A. Boogaerts and William D. Glascock concerning their summer 1972 acquisition and possession of the 119 South Sequoia Boulevard residential real estate. Boogaerts testified in person at the final bench hearing while Glascock's testimony was presented by the government through his November 9, 1984 deposition taken at Eglin Federal Prison Camp.
By Boogaerts' admission she was unemployed in June 1972 with Glascock paying for her full keep in a rather comfortable fashion. "He gave me a substantial amount of money to pay expenses, clothes, car maintenance, etc." She had her own bank account at First National Bank of Florence as soon as she moved to Florence. Glascock gave her money on a weekly basis for household expenses, including apartment rental, utility and doctor bills, car payments (Corvette), and her local charge accounts. She planned to marry him. He told her in early 1972 that he...
To continue reading
Request your trial
-
In re Harbaugh
...following April. Ehle v. United States, 720 F.2d 1096 (9th Cir.1983); In re Verran, 623 F.2d 477 (6th Cir.1980); United States v. Glascock, 631 F.Supp. 383 (N.D.Ala.1986); Graham v. I.R.S., 602 F.Supp. 864 Additionally, at least one Court has determined that the debtor's right to receive a ......
-
U.S. v. Glascock
...716 815 F.2d 716 **U.S. v. Glascock 86-7442 United States Court of Appeals, Eleventh Circuit. 3/16/87 N.D.Ala., 631 F.Supp. 383 ** Local Rule: 25 case. ...