02-1417 -- U.S. Novotny -- Date: /         UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT UNITED STATES OF AMERICA, Plaintiff-Appellee, v.

NOVOTNY, in his individual capacity as Trustee of MIDWEST LIMITED and SUNRISE INVESTMENTS, Defendant-Appellant, STATE OF COLORADO; DEPARTMENT OF REVENUE, Defendant-Appellee, and ETTA B. NOVOTNY, Defendant. ) () ORDER AND JUDGMENT Before TACHA, Chief Judge, BRORBY, Senior Circuit Judge, and HARTZ, Circuit Judge.

After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. 34(a)(2); 10th Cir. The case is therefore ordered submitted without oral argument. Defendant Edward G. Novotny, appearing pro se, appeals the district court's adverse judgment in this civil tax matter.

Daily 0.5 daily 0.5 -po-montazhu-aviamotorov-vodyanogo-ohlazhdeniya-tipa-m34-682514. UNITED STATES OF AMERICA, Plaintiff-Appellee, v. NOVOTNY, in his individual capacity as Trustee of MIDWEST LIMITED and SUNRISE INVESTMENTS, Defendant-Appellant, STATE OF COLORADO; DEPARTMENT OF REVENUE, Defendant-Appellee, and ETTA B. NOVOTNY, Defendant. 02-1417 (D.C. 99-RB-2196 (PAC)).

He asserts that the district court lacked jurisdiction to hear and determine the case against him. Korg x50 patches download. This court exercises its jurisdiction pursuant to 28 U.S.C. §1291 and affirms.

BACKGROUND The United States brought suit to reduce to judgment assessments against Mr. Novotny for income taxes, penalties, and interest from tax years 1989 through 1991 and to foreclose its liens upon seven parcels of real property nominally held by two trusts, Midwest Limited and Sunrise Investments. The United States named as defendants in the action all known parties having an interest in the parcels of property, including the trusts, Etta B.

Novotny (the taxpayer's spouse), and the State of Colorado, Department of Revenue (which had filed its own tax liens against the properties). The trusts, Mrs. Novotny, and the State of Colorado filed various counterclaims and crossclaims.

After a series of orders and a bench trial, the district court concluded that: (1) Mr. Novotny was liable to the United States for federal income taxes and statutory assessments in the amount sought by the United States, $171,932.76; (2) the transfers of the seven parcels of property to the trusts were void as to the United States, in that the trusts were shams and also alter egos and nominees of Mr. Novotny; (3) the transfers should be set aside and the federal tax liens foreclosed on the properties; (4) Mrs.

Novotny was entitled to judgment quieting title to her undivided one-half interest in the properties; and (5) the State of Colorado's tax lien against the properties is valid, subordinate, and junior to that of the United States. Accordingly, the court entered judgment and ordered the properties sold, with one half of the net sale proceeds to be applied first to Mr. Novotny's federal tax liability, and if this liability is satisfied and funds remain, then to Mr. Novotny's Colorado state tax liability.