United States Bankruptcy Court, W.D. Texas May 26, 2004, 19-10265 (Osherow v. Porras (In Re Porras))

MEMORANDUM OPINION REGARDING PLAINTIFFS’ RENEWED SECOND JOINT MOTION FOR PARTIAL SUMMARY JUDGMENT AND THE MOTION OF DEFENDANT BLAKLEY TRUST AND OF LUCILLE CHRISTIE BLAKLEY FOR PARTIAL SUMMARY JUDGMENT

LARRY E. KELLY, Chief Judge.

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CONTENTS

SUMMARY JUDGMENT STANDARDS.92

PRELIMINARY ISSUE: WHETHER THE IRS HAS STANDING.93

THE PLAINTIFFS’ FRAUDULENT TRANSFER CAUSES OF ACTION.