United States v. McNulty

446 F. Supp. 90 (1978)

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United States v. McNulty

United States District Court for the Northern District of California
446 F. Supp. 90 (1978)

SC

Facts

Franklin McNulty (defendant) won $128,410 in a sweepstakes in Ireland. McNulty accepted his money in Ireland and deposited the winnings in a secret bank account on the Island of Jersey off the coast of France. McNulty was convicted of tax evasion and sentenced to jail. In addition, the Internal Revenue Service (IRS) (plaintiff) sued McNulty in civil court to collect the unpaid taxes. The court found in favor of the IRS and awarded a judgment in the amount of $67,791. Because McNulty had no other assets with which to pay the judgment, the IRS filed a motion asking the court to order McNulty to transfer funds from his account in Jersey to the court clerk.

Rule of Law

Issue

Holding and Reasoning (Zirpoli, J.)

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