Quimbee logo
DMCA.com Protection Status
From our private database of 16,300+ case briefs...

United States v. Wood

United States Court of Appeals, Sixth Circuit
877 F.2d 453 (1989)


Mr. Wood and Mrs. Wood (defendant) were married and owned a piece of property. Mr. Wood owed a significant amount of unpaid federal taxes to the United States (plaintiff). Mr. Wood and Mrs. Wood planned to get a divorce. The Woods entered a property settlement agreement in contemplation of the divorce. Under the settlement agreement, Mr. Wood agreed to convey his entire interest in their shared property to Mrs. Wood if Mrs. Wood would agree to sell the property and use the proceeds to pay the tax debts owed by Mr. Wood to the United States. Upon executing this agreement, Mr. Wood notified a representative of the United States of the settlement agreement with Mrs. Wood. Mr. Wood later agreed to give up any future interest he might have in the property or right of redemption should the property be sold for significantly less than its value at public auction. Mr. and Mrs. Wood outlined this condition in an addendum to the settlement agreement. Mr. Wood conveyed his interest in the property to Mrs. Wood and Mrs. Wood sold the property. Mrs. Wood refused, however, to use the proceeds to pay the federal taxes owed by Mr. Wood. The United States brought suit in federal district court against Mrs. Wood seeking to recover the amount of unpaid taxes she agreed to assume for Mr. Wood pursuant to their settlement agreement. The United States argued that it had the right to assert this claim against Mrs. Wood because the Woods specifically intended the United States to be a third party beneficiary of their settlement agreement. The trial court held for the United States, and Mrs. Wood appealed.

Rule of Law


Holding and Reasoning (Jones, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 370,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 16,300 briefs, keyed to 223 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Questions & Answers

Have a question about this case?

Sign up for a free 7-day trial and ask it

Sign up for a FREE 7-day trial