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"߂oȷ[--||+*ߊoŷʷ[V||+*ߊoŷʷ[V||+*ߊoŷʷ[V||+*ߊoŷʷ[V|| &߆o÷ɷmm6|| &߆o÷ɷmm6|| &߆o÷ɷmm6|| &߆o÷ɷmm6|ۯ\t;]~~߅ww;]~~߅ww;]~~߅ww;]~~߅w߁w;;|C߁w;;|C߁w;;|C߁w;;|C߉w;;NN|'S߉w;;NN|'S߉w;;NN|'S߉w;;NN|'S ߅w]..|K ߅w]..|K ߅w]..|K ߅w]..|?|x>stream H\͎0 gn&mĘż}}.dzEg|n||1bnhxsݐ M24,Ie~5t}}zzh?&Ymn ״6xOa1V.<uMϻd coS\טUMն,k[\Zy;6@S`GSI=^AP$(^VBpQ FHh ڿTTTTTTTTTTTTTTTTQE!lzΪ:@ց$;(Kt(KʒH;"eIw(,V{t#a]t#NvЍAHn$,rx\%, (ټT={mI~+GA^a9K˯9^[9Qg/W<{{HWQ_?=s<& 'ۈ yNLƤ .Nnot'2e0tez endstream endobj 166 0 obj <>stream H\0E/gE|@b .bڪ7" ! }}_ ±+_}7x41]/1&sL/Li&a(|~y߷ϼxw5ISghIcן/~]6 oX!ݼoL$K`J4:ПRvgm+Rf6̱՛mgvV <<)&X+!(PT +G *4 $@K ( ; ( ( ( ( ( ( ( ( ( ( ( ( ( (**fs(s!l%qAY΂$,,#PD~džjGM7EA7ήdHXlЍD Fb-\¢kU߳ _,r˯sGʀ\#%0a/{%{K9y){yUγ_Ѻg/ x>98\8>Tc_2"elqJu}e)?E.c endstream endobj 167 0 obj [1/space] endobj 168 0 obj <> endobj 1 0 obj <>/ColorSpace<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]>>/Type/Page>> endobj 2 0 obj <>stream /Artifact <>BDC q 609 0 0 796 0 0 cm /Im0 Do Q EMC BT /P <>BDC 0 g 1 i /T1_0 1 Tf 0.0187 Tc 0 Tw 0 Ts 100 Tz 3 Tr 11.5 0 0 11.5 506.3027 776.14 Tm (Page )Tj 0 Tc 2.294 0 Td (2 )Tj EMC /P <>BDC /T1_1 1 Tf 0.0211 Tc 9.5 0 0 9.5 54.4949 735.58 Tm (relevant )Tj 0.0252 Tc 4.008 0 Td (factors )Tj 0.0345 Tc 3.529 0 Td (are )Tj -0.0023 Tc 1.816 0 Td ("\()Tj 0.0071 Tc 0.79 0 Td (1\) )Tj 0.0478 Tc 1.143 0 Td (whether )Tj 0.0166 Tc 4.139 0 Td (the )Tj 0.0308 Tc 1.743 0 Td (taxpayer )Tj 0.0256 Tc 4.365 0 Td (expended )Tj 0.0197 Tc 4.918 0 Td (personal )Tj 0.0184 Tc 4.337 0 Td (funds )Tj 0.0195 Tc 2.855 0 Td (for )Tj 0.0166 Tc 1.513 0 Td (the )Tj 0.0131 Tc 1.754 0 Td (property; )Tj 0.0225 Tc 4.423 0 Td (\(2\) )Tj 0.0352 Tc 1.584 0 Td (whether )Tj 0.0246 Tc 4.099 0 Td (inadequate )Tj EMC /P <>BDC 0.0415 Tc -47.03 -1.213 Td (or )Tj 0.0401 Tc 1.228 0 Td (no )Tj 0.0257 Tc 1.473 0 Td (consideration )Tj 0.0473 Tc 6.605 0 Td (was )Tj 0.0375 Tc 2.179 0 Td (paid )Tj 0.0369 Tc 2.35 0 Td (by )Tj 0.0292 Tc 1.404 0 Td (the )Tj 0.0182 Tc 1.788 0 Td (alleged )Tj 0.0247 Tc 3.679 0 Td (nominee; )Tj 0.0225 Tc 4.65 0 Td (\(3\) )Tj 0.0352 Tc 1.533 0 Td (whether )Tj 0.0292 Tc 4.063 0 Td (the )Tj 0.0257 Tc 1.754 0 Td (property )Tj 0.0346 Tc 4.112 0 Td (was )Tj 0.0134 Tc 2.179 0 Td (placed )Tj -0.0304 Tc 3.41 0 Td (in )Tj 0.0292 Tc 1.076 0 Td (the )Tj 0.0224 Tc 1.788 0 Td (alleged )Tj EMC /P <>BDC 0.0237 Tc -45.255 -1.213 Td (nominee's )Tj 0.0472 Tc 5.053 0 Td (name )Tj -0.0304 Tc 3.006 0 Td (in )Tj 0.0248 Tc 1.095 0 Td (anticipation )Tj 0.05 Tc 10.0237 0 0 9.5 195.4602 712.54 Tm (of )Tj 0 Tc 9.5 0 0 9.5 206.737 712.54 Tm (a )Tj 0.0281 Tc 0.876 0 Td (lawsuit )Tj 0.0415 Tc 3.521 0 Td (or )Tj 0.0358 Tc 1.213 0 Td (other )Tj 0.0138 Tc 2.694 0 Td (liability; )Tj 0.0099 Tc 3.765 0 Td (\(4\) )Tj 0.0352 Tc 1.558 0 Td (whether )Tj 0.0166 Tc 4.038 0 Td (the )Tj 0.0272 Tc 1.743 0 Td (taxpayer )Tj 0.023 Tc 4.314 0 Td (enjoys )Tj 0.0166 Tc 3.34 0 Td (the )Tj 0.0315 Tc 1.754 0 Td (benefits )Tj -0.0013 Tc 4.027 0 Td (of, )Tj EMC /P <>BDC 0.012 Tc -48.868 -1.213 Td (retains )Tj 0.0288 Tc 3.435 0 Td (possession )Tj -0.0013 Tc 5.618 0 Td (of, )Tj 0.0367 Tc 1.464 0 Td (and )Tj 0.0277 Tc 2.097 0 Td (exercises )Tj 0.0205 Tc 4.775 0 Td (dominion )Tj 0.0114 Tc 4.572 0 Td (and )Tj 0.0161 Tc 2.045 0 Td (control )Tj 0.0408 Tc 3.438 0 Td (over )Tj 0.0166 Tc 2.354 0 Td (the )Tj 0.0131 Tc 1.779 0 Td (property; )Tj 0.0099 Tc 4.423 0 Td (\(5\) )Tj 0.0352 Tc 1.533 0 Td (whether )Tj 0 Tc 4.032 0 Td (a )Tj 0.0265 Tc 0.883 0 Td (close )Tj 0.0272 Tc 2.763 0 Td (family )Tj EMC /P <>BDC 0.0167 Tc -45.212 -1.187 Td (relationship )Tj 0.0243 Tc 5.667 0 Td (exists )Tj 0.0323 Tc 3.023 0 Td (between )Tj 0.0292 Tc 4.334 0 Td (the )Tj 0.0308 Tc 1.794 0 Td (taxpayer )Tj 0.0114 Tc 4.34 0 Td (and )Tj 0.0166 Tc 2.052 0 Td (the )Tj 0.0224 Tc 1.738 0 Td (alleged )Tj 0.0175 Tc 3.705 0 Td (nominee; )Tj 0.0225 Tc 4.625 0 Td (\(6\) )Tj 0.0352 Tc 1.558 0 Td (whether )Tj 0.0267 Tc 4.006 0 Td (conveyances )Tj 0.0323 Tc (between )Tj 0.0166 Tc 10.768 0 Td (the )Tj EMC /P <>BDC 0.0272 Tc -47.621 -1.213 Td (taxpayer )Tj 0.0114 Tc 4.314 0 Td (and )Tj 0.0266 Tc 2.072 0 Td (alleged )Tj 0.0371 Tc 3.755 0 Td (nominee )Tj 0.0366 Tc 4.364 0 Td (were )Tj 0.014 Tc 2.609 0 Td (recorded; )Tj -0.0012 Tc 4.758 0 Td (and )Tj 0.0225 Tc 2.039 0 Td (\(7\) )Tj 0.031 Tc 1.558 0 Td (whether )Tj 0.0292 Tc 4.038 0 Td (the )Tj 0.0139 Tc 1.788 0 Td (alleged )Tj 0.0286 Tc 3.654 0 Td (nominee )Tj 0.0188 Tc 4.32 0 Td (interferes )Tj 0.0066 Tc 4.667 0 Td (with )Tj 0.0292 Tc 2.194 0 Td (the )Tj 0.0175 Tc 1.794 0 Td (taxpayer's )Tj EMC /P <>BDC 0.0228 Tc -47.913 -1.389 Td (use )Tj 0.05 Tc 10.0237 0 0 9.5 73.0602 665.02 Tm (of )Tj 0.004 Tc 9.5 0 0 9.5 84.3899 665.02 Tm (the )Tj -0.035 Tc 9.4947 0 0 9.5 101.0522 665.02 Tm (property."_!.Q. )Tj 0.05 Tc 9.7725 0 0 9.5 161.1341 665.02 Tm (at )Tj 0.0244 Tc 9.5 0 0 9.5 172.6528 665.02 Tm (694-95. )Tj EMC /P <>BDC 0.0225 Tc -12.468 -2.779 Td (Addressing )Tj 0.0316 Tc 5.573 0 Td (similar )Tj 0.0181 Tc 3.366 0 Td (factors, )Tj 0.0419 Tc 3.787 0 Td (the )Tj 0.0205 Tc 1.785 0 Td (Sixth )Tj 0.0209 Tc 2.651 0 Td (Circuit )Tj 0.0202 Tc 3.264 0 Td (opined )Tj 0.0087 Tc 3.44 0 Td (that, )Tj 0.0194 Tc 2.341 0 Td ("[t]hese )Tj 0.021 Tc 3.8 0 Td (factors )Tj 0.0092 Tc 3.478 0 Td (are )Tj 0.0186 Tc 1.785 0 Td (less )Tj 0.0205 Tc 2.147 0 Td (probative )Tj -0.0304 Tc 4.598 0 Td (in )Tj 0.0419 Tc 1.101 0 Td (the )Tj 0.0339 Tc 1.787 0 Td (context )Tj 0.05 Tc 9.7453 0 0 9.5 516.3429 638.62 Tm (of )Tj 0 Tc 9.5 0 0 9.5 527.617 638.62 Tm (a )Tj EMC /P <>BDC 0.0304 Tc -49.828 -1.162 Td (home )Tj 0.0377 Tc 2.88 0 Td (purchase )Tj 0.0116 Tc 4.699 0 Td (by )Tj 0 Tc 1.424 0 Td (a )Tj 0.0311 Tc 0.875 0 Td (married )Tj 0.0251 Tc 3.924 0 Td (couple )Tj 0.0364 Tc 3.377 0 Td (because )Tj 0.0179 Tc 4.303 0 Td (even )Tj 0.0465 Tc 2.593 0 Td (if )Tj 0.0419 Tc 0.773 0 Td (the )Tj 0.0388 Tc 1.779 0 Td (home )Tj 0.0004 Tc 2.905 0 Td (is )Tj 0.0188 Tc 1.071 0 Td (only )Tj 0.0039 Tc 2.228 0 Td (titled )Tj -0.0051 Tc 2.486 0 Td (in )Tj 0.0355 Tc 1.122 0 Td (one )Tj 0.023 Tc 2.011 0 Td (name, )Tj 0.0191 Tc 3.209 0 Td (both )Tj 0.0261 Tc 2.359 0 Td (ordinarily )Tj -0.0007 Tc 4.648 0 Td (aet )Tj 0.0032 Tc 1.693 0 Td (as )Tj EMC /P <>BDC 0.0095 Tc -50.369 -1.213 Td (true )Tj 0.0265 Tc 2.067 0 Td (owners. )Tj 0.0346 Tc 4.291 0 Td (Stated )Tj 0.0368 Tc 3.413 0 Td (another )Tj 0.0318 Tc 3.875 0 Td (way, )Tj 0.0179 Tc 2.518 0 Td (several )Tj 0.05 Tc 9.7453 0 0 9.5 242.5029 616.06 Tm (of )Tj 0.0166 Tc 9.5 0 0 9.5 253.8299 616.06 Tm (the )Tj 0.0252 Tc 1.72 0 Td (factors )Tj 0.0236 Tc 3.47 0 Td (used )Tj 0.0369 Tc 2.576 0 Td (by )Tj 0.0295 Tc 1.372 0 Td (courts )Tj 0.0099 Tc 3.169 0 Td (will )Tj 0.0188 Tc 1.75 0 Td (provide )Tj 0.0292 Tc 3.703 0 Td (the )Tj 0.0256 Tc 1.79 0 Td (same )Tj 0.0422 Tc 2.853 0 Td (answer )Tj 0.0321 Tc 3.722 0 Td (for )Tj 0.0452 Tc 1.558 0 Td (every )Tj EMC /P <>BDC 0.0161 Tc -48.716 -1.187 Td (marital )Tj 0.0236 Tc 3.436 0 Td (relationship )Tj -0.0051 Tc 5.734 0 Td (in )Tj 0.0315 Tc 1.101 0 Td (this )Tj 0.0256 Tc 1.964 0 Td (context, )Tj 0.0212 Tc 4.049 0 Td (thus )Tj 0.0211 Tc 2.284 0 Td 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0.0081 Tc 2.641 0 Td (to )Tj 0.0259 Tc 1.162 0 Td (taxpayer's )Tj 0.0218 Tc 5.071 0 Td (counsel )Tj 0.0221 Tc 3.917 0 Td (describing )Tj 0.0212 Tc 5.087 0 Td (when )Tj 0 Tc 2.794 0 Td (a )Tj 0.0244 Tc 0.901 0 Td (nominee )Tj 0 Tc 4.321 0 Td (lien )Tj -0.0249 Tc 1.919 0 Td (is )Tj 0.0009 Tc 1.028 0 Td (filed. )Tj 0.05 Tc 9.6857 0 0 9.5 483.7319 563.98 Tm (The )Tj 0.0287 Tc 9.5 0 0 9.5 504.4977 563.98 Tm (letter )Tj 0.0155 Tc 2.637 0 Td (stated )Tj 0.0198 Tc -50.068 -1.238 Td (that )Tj -0.0232 Tc 2.038 0 Td ("a )Tj 0.0286 Tc 1.232 0 Td (nominee )Tj 0.0068 Tc 4.362 0 Td (filing )Tj 0.0213 Tc 2.495 0 Td (should )Tj 0.0441 Tc 3.41 0 Td (only )Tj 0.05 Tc 9.5562 0 0 9.5 204.0124 552.22 Tm (be )Tj 0.044 Tc 9.5 0 0 9.5 217.7826 552.22 Tm (done )Tj 0.0337 Tc 2.637 0 Td (where )Tj 0.0292 Tc 3.154 0 Td (the )Tj 0.0201 Tc 1.746 0 Td (facts )Tj 0.024 Tc 2.518 0 Td (and )Tj 0.0225 Tc 2.045 0 Td (circumstances )Tj 0.0195 Tc 6.999 0 Td (attending )Tj 0.0292 Tc 4.578 0 Td (the )Tj 0.0413 Tc 1.754 0 Td (purchase )Tj 0.0341 Tc 4.708 0 Td (and/or )Tj 0.0223 Tc -47.388 -1.213 Td (transfer )Tj 0.05 Tc 10.3021 0 0 9.5 90.3374 540.7 Tm (of )Tj 0.0293 Tc 9.5 0 0 9.5 101.7721 540.7 Tm (property )Tj 0.0262 Tc 4.176 0 Td (clearly )Tj 0.0457 Tc 3.388 0 Td (show )Tj 0.0282 Tc 2.783 0 Td (that )Tj 0.0166 Tc 2.046 0 Td (the )Tj 0.0257 Tc 1.754 0 Td (property )Tj 0.022 Tc 4.137 0 Td (was )Tj 0.0221 Tc 2.163 0 Td (acquired )Tj 0.0392 Tc 4.32 0 Td (and/or )Tj 0.0151 Tc 3.29 0 Td (transferred )Tj -0.0304 Tc 5.366 0 Td (in )Tj 0.004 Tc 1.101 0 Td (the )Tj 0.0304 Tc 1.754 0 Td (name )Tj 0.05 Tc 10.3021 0 0 9.5 473.8574 540.7 Tm (of )Tj 0.041 Tc 9.5 0 0 9.5 485.137 540.7 Tm (another )Tj 0.015 Tc 3.9 0 Td (with )Tj 0 Tc 2.163 0 Td (a )Tj 0.0213 Tc -51.459 -1.364 Td (specific )Tj 0.0144 Tc 3.829 0 Td (intent )Tj 0.0206 Tc 2.839 0 Td (on )Tj 0.0292 Tc 1.495 0 Td (the )Tj 0.0261 Tc 1.779 0 Td (part )Tj 0.05 Tc 10.0237 0 0 9.5 168.5802 527.74 Tm (of )Tj 0 Tc 9.5 0 0 9.5 179.617 527.74 Tm (a )Tj 0.0344 Tc 0.89 0 Td (taxpayer )Tj 0.0334 Tc 4.345 0 Td (to )Tj 0.026 Tc 1.182 0 Td (evade )Tj 0.05 Tc 9.9351 0 0 9.5 270.341 527.74 Tm (or )Tj 0.0318 Tc 9.5 0 0 9.5 282.1026 527.74 Tm (defeat )Tj 0.0292 Tc 3.213 0 Td (the )Tj 0.0358 Tc 1.754 0 Td (payment )Tj 0.05 Tc 10.0237 0 0 9.5 370.6602 527.74 Tm (of )Tj 0 Tc 9.5 0 0 9.5 381.457 527.74 Tm (a )Tj 0.0091 Tc 0.9 0 Td (known )Tj 0.0193 Tc 3.299 0 Td (tax )Tj 0.0174 Tc 1.679 0 Td (liability." )Tj /T1_0 1 Tf -0.0111 Tc 10.1 0 0 10.1 476.0579 527.74 Tm (JQ. )Tj /T1_1 1 Tf 0.05 Tc 9.6577 0 0 9.5 493.1643 527.74 Tm (At )Tj 0.0167 Tc 9.5 0 0 9.5 505.7965 527.74 Tm (251. )Tj EMC /P <>BDC 0 Tc 9.6 0 0 9.6 323.0009 512.86 Tm (, )Tj 0.0247 Tc 9.5 0 0 9.5 53.5892 501.34 Tm ("The )Tj 0.0253 Tc 2.47 0 Td (line )Tj 0.0323 Tc 1.92 0 Td (between )Tj 0.0384 Tc 4.313 0 Td (what )Tj 0.024 Tc 2.566 0 Td (constitutes )Tj 0 Tc 5.357 0 Td (a )Tj 0.0244 Tc 0.901 0 Td (nominee )Tj 0.0173 Tc 4.305 0 Td (situation )Tj 0.024 Tc 4.192 0 Td (and )Tj 0.0384 Tc 2.031 0 Td (what )Tj 0.0189 Tc 2.541 0 Td (constitutes )Tj 0 Tc 5.306 0 Td (a )Tj 0.0189 Tc 0.867 0 Td (fraudulent )Tj 0.0347 Tc 4.943 0 Td (conveyance )Tj 0.03 Tc 5.965 0 Td (sometimes )Tj 0.022 Tc -47.682 -1.187 Td (blurs)Tj 0.028 Tc 2.367 0 Td (...)Tj 0 Tc 0.962 0 Td (A )Tj 0.0371 Tc 1.016 0 Td (nominee )Tj 0.0237 Tc 4.356 0 Td (situation )Tj 0.0224 Tc 4.267 0 Td (can )Tj 0.0378 Tc 2.013 0 Td (best )Tj 0.0314 Tc 2.299 0 Td (be )Tj 0.019 Tc 1.448 0 Td (characterized )Tj 0.05 Tc 9.533 0 0 9.5 293.8567 490.06 Tm (as )Tj 0 Tc 9.5 0 0 9.5 307.5371 490.06 Tm (a )Tj 0.0245 Tc 0.882 0 Td ('simulated' )Tj 0.0133 Tc 5.237 0 Td (transfer: )Tj -0.0006 Tc 4.154 0 Td (i.e., )Tj 0 Tc 1.98 0 Td (a )Tj 0.0263 Tc 0.858 0 Td (conveyance )Tj 0.045 Tc 5.893 0 Td (that )Tj 0.0004 Tc 2.133 0 Td (is )Tj 0.0458 Tc 1.036 0 Td (not )Tj 0.0154 Tc -48.909 -1.213 Td (really )Tj 0.0173 Tc 2.829 0 Td (intended )Tj 0.0334 Tc 4.309 0 Td (to )Tj 0.04 Tc 1.182 0 Td (divest )Tj 0.0419 Tc 3.062 0 Td (the )Tj 0.0309 Tc 1.794 0 Td (transferor )Tj 0.05 Tc 10.3021 0 0 9.5 224.4974 478.54 Tm (of )Tj 0.0122 Tc 9.5 0 0 9.5 235.6949 478.54 Tm (rights. )Tj 0.0338 Tc 3.441 0 Td (On )Tj 0.0292 Tc 1.677 0 Td (the )Tj 0.0358 Tc 1.764 0 Td (other )Tj 0.0228 Tc 2.693 0 Td (hand, )Tj 0.0404 Tc 2.931 0 Td (most )Tj 0.0246 Tc 2.543 0 Td (fraudulent )Tj 0.0292 Tc 4.943 0 Td (conveyances )Tj 0.0471 Tc 6.443 0 Td (are )Tj 0.05 Tc 9.6102 0 0 9.5 504.49 478.54 Tm (not )Tj 0.027 Tc 9.5 0 0 9.5 53.5948 467.5 Tm ('simulated' )Tj 0.0252 Tc 5.237 0 Td (transactions )Tj 0.0285 Tc 6.032 0 Td (as )Tj 0.0292 Tc (the )Tj 0.0232 Tc 3.199 0 Td (parties )Tj 0.024 Tc 3.471 0 Td (generally )Tj 0.0209 Tc 4.562 0 Td (intended )Tj 0.0081 Tc 4.309 0 Td (to )Tj 0.0214 Tc 1.156 0 Td (effect )Tj -0.0022 Tc 2.88 0 Td (an )Tj 0.0119 Tc 1.465 0 Td (actual )Tj 0.0259 Tc 3.062 0 Td (transfer )Tj 0.05 Tc 10.0237 0 0 9.5 426.1002 467.5 Tm (of )Tj 0.014 Tc 9.5 0 0 9.5 437.2949 467.5 Tm (rights." )Tj 0.0289 Tc 3.852 0 Td (1989 )Tj 0.045 Tc 2.613 0 Td (LGM )Tj 0.0433 Tc 2.608 0 Td (GL\255)Tj EMC /P <>BDC 0.0345 Tc -49.509 -1.364 Td (21.The )Tj 0.0097 Tc 3.599 0 Td (Ninth )Tj 0.0251 Tc 2.736 0 Td (Circuit )Tj 0.04 Tc 3.309 0 Td (Court )Tj 0.05 Tc 10.3021 0 0 9.5 172.4174 454.54 Tm (of )Tj 0.0294 Tc 9.5 0 0 9.5 183.5642 454.54 Tm (Appeals )Tj -0.035 Tc 9.4901 0 0 9.5 222.7323 454.54 Tm (prOVided )Tj 0.0256 Tc 9.5 0 0 9.5 263.8723 454.54 Tm (some )Tj 0.0292 Tc 2.844 0 Td (nuance )Tj -0.0171 Tc 3.753 0 Td (to )Tj 0.0292 Tc 1.137 0 Td (the )Tj 0.0213 Tc 1.763 0 Td (aforementioned )Tj 0.0135 Tc 7.58 0 Td (distinction )Tj -0.035 Tc 9.2209 0 0 9.5 473.5363 454.54 Tm (in )Tj 0.0171 Tc 9.5 0 0 9.5 484.2959 454.54 Tm (U.S. )Tj -0.035 Tc 9.4681 0 0 9.5 506.8039 454.54 Tm (v. )Tj EMC /P <>BDC 0.0197 Tc 9.5 0 0 9.5 53.1732 441.34 Tm (Thornton, )Tj 0.0251 Tc 4.795 0 Td (859 )Tj 0.0201 Tc 2.084 0 Td (F.2d )Tj 0.0125 Tc 2.468 0 Td (151, )Tj 0.0496 Tc 2.288 0 Td (\(9)Tj EMC /StyleSpan <>BDC -0.035 Tc 7.8932 0 0 8 172.9584 444.46 Tm (th )Tj EMC /P <>BDC 0.0047 Tc 9.5 0 0 9.5 182.2181 441.34 Tm (Cir. )Tj 0.0166 Tc 1.978 0 Td (1988\). )Tj 0.0172 Tc 3.537 0 Td (The )Tj 0.0273 Tc 2.089 0 Td (Court )Tj 0.019 Tc 2.86 0 Td (stressed )Tj 0.0282 Tc 4.248 0 Td (that )Tj 0 Tc 2.041 0 Td (a )Tj 0.0286 Tc 0.901 0 Td (nominee )Tj 0.0179 Tc 4.305 0 Td (obtains )Tj 0.022 Tc 3.679 0 Td (property )Tj 0.0287 Tc 4.102 0 Td (directly )Tj 0.0217 Tc 3.671 0 Td (from )Tj 0.0166 Tc 2.448 0 Td (the )Tj EMC /P <>BDC 0.0144 Tc -49.44 -1.44 Td (taxpayer, )Tj 0.0331 Tc 4.609 0 Td (not )Tj 0.0257 Tc 1.758 0 Td (through )Tj 0.0222 Tc 3.907 0 Td ("intervention )Tj -0.0304 Tc 6.183 0 Td (in )Tj 0.0166 Tc 1.101 0 Td (the )Tj 0.0125 Tc 1.737 0 Td (chain )Tj 0.05 Tc 10.0237 0 0 9.5 262.9002 427.66 Tm (of )Tj 0.0118 Tc 9.5 0 0 9.5 274.2299 427.66 Tm (title." )Tj /T1_0 1 Tf -0.0111 Tc 10.1 0 0 10.1 298.2179 427.66 Tm (JQ. )Tj EMC /P <>BDC /T1_1 1 Tf 0.0298 Tc 9.5 0 0 9.5 53.1732 401.74 Tm (The )Tj 0.0259 Tc 2.093 0 Td (above )Tj 0.0237 Tc 3.175 0 Td (referenced )Tj 0.0224 Tc 5.353 0 Td (Litigation )Tj 0.0196 Tc 4.579 0 Td (Guideline )Tj 0.0166 Tc 4.718 0 Td (Memorand)Tj 0.0161 Tc 5.03 0 Td (um )Tj 0.0233 Tc 1.725 0 Td (concludes )Tj 0.05 Tc 9.6075 0 0 9.5 354.2514 401.74 Tm (by )Tj 0.0138 Tc 9.5 0 0 9.5 367.7923 401.74 Tm (stating )Tj -0.004 Tc 3.381 0 Td ("[i]n )Tj 0.0138 Tc 2.03 0 Td (taking )Tj 0.0119 Tc 3.077 0 Td (action )Tj 0.0394 Tc 3.082 0 Td (against )Tj 0.0103 Tc 3.791 0 Td (such )Tj EMC /P <>BDC 0.0257 Tc -48.491 -1.162 Td (property )Tj 0.0166 Tc 4.132 0 Td (the )Tj 0.0425 Tc 1.784 0 Td (Chief )Tj 0.0365 Tc 2.754 0 Td (Counsel's )Tj 0.0218 Tc 4.982 0 Td (office )Tj 0.0099 Tc 2.813 0 Td (will )Tj 0.0176 Tc 1.785 0 Td (ordinarily )Tj 0.0145 Tc 4.538 0 Td (limit )Tj 0.0006 Tc 2.147 0 Td (its )Tj 0.0269 Tc 1.328 0 Td (theory )Tj 0.05 Tc 10.0237 0 0 9.5 332.9801 390.7 Tm (of )Tj 0.0247 Tc 9.5 0 0 9.5 344.1749 390.7 Tm (recovery )Tj -0.0171 Tc (to )Tj 0.004 Tc 5.496 0 Td (the )Tj 0.0161 Tc 1.746 0 Td (fraudulent )Tj 0.0347 Tc 4.943 0 Td (conveyance )Tj 0.0142 Tc 5.969 0 Td (theory; )Tj EMC /P <>BDC 0.0274 Tc -48.804 -1.187 Td (where )Tj 0.0204 Tc 3.164 0 Td (necessary, )Tj 0.0291 Tc 5.381 0 Td (however, )Tj 0.0213 Tc 4.648 0 Td (it )Tj 0.0184 Tc 0.777 0 Td (will )Tj 0.0155 Tc 1.8 0 Td (rely )Tj 0.0206 Tc 1.98 0 Td (on )Tj 0 Tc 1.464 0 Td (a )Tj 0.0244 Tc 0.901 0 Td (nominee )Tj 0.0142 Tc 4.284 0 Td (theory. )Tj 0.0242 Tc 3.797 0 Td (District )Tj 0.0176 Tc 3.523 0 Td (counsel )Tj 0.0112 Tc 3.918 0 Td (should )Tj 0.0331 Tc 3.349 0 Td (not )Tj 0.0228 Tc 1.744 0 Td (use )Tj 0.0292 Tc 1.959 0 Td (the )Tj 0.0413 Tc 1.779 0 Td (nominee )Tj 0.032 Tc 4.36 0 Td (theory )Tj EMC /P <>BDC 0.0322 Tc -48.839 -1.187 Td (except )Tj -0.0304 Tc 3.402 0 Td (in )Tj 0.0285 Tc 1.076 0 Td (those )Tj 0.0391 Tc 2.874 0 Td (cases )Tj 0.0488 Tc 3.068 0 Td (whose )Tj 0.0264 Tc 3.383 0 Td (facts )Tj 0.0219 Tc 2.569 0 Td (are )Tj 0.0194 Tc 1.793 0 Td (closely )Tj 0.023 Tc 3.512 0 Td (analogous )Tj 0.0334 Tc 5.109 0 Td (to )Tj 0.0285 Tc 1.162 0 Td (those )Tj 0.0221 Tc 2.874 0 Td (contained )Tj -0.0304 Tc 4.868 0 Td (in )Tj 0.0292 Tc 1.069 0 Td (court )Tj 0.023 Tc 2.629 0 Td (decisions )Tj 0.04 Tc 4.633 0 Td (where )Tj 0.0166 Tc 3.255 0 Td (the )Tj EMC /P <>BDC 0.0327 Tc -47.278 -1.187 Td (Government )Tj 0.0353 Tc 6.059 0 Td (has )Tj 0.0274 Tc 2.021 0 Td (prevailed )Tj -0.0304 Tc 4.623 0 Td (in )Tj 0.0229 Tc 1.095 0 Td (establishing )Tj 0.0282 Tc 5.892 0 Td (that )Tj 0.0119 Tc 2.041 0 Td (actual )Tj 0.0235 Tc 3.058 0 Td (ownership )Tj 0.05 Tc 9.6737 0 0 9.5 336.5837 356.86 Tm (or )Tj 0.0171 Tc 9.5 0 0 9.5 348.4935 356.86 Tm (beneficial )Tj 0.0265 Tc 4.708 0 Td (enjoyment )Tj 0.05 Tc 9.7453 0 0 9.5 441.9429 356.86 Tm (of )Tj 0.004 Tc 9.5 0 0 9.5 453.0299 356.86 Tm (the )Tj 0.0365 Tc 1.729 0 Td (property )Tj 0.0346 Tc 4.213 0 Td (was )Tj EMC /P <>BDC 0.0131 Tc -48.069 -1.213 Td (retained )Tj 0.0369 Tc 4.092 0 Td (by )Tj 0.0166 Tc 1.379 0 Td (the )Tj 0.0268 Tc 1.768 0 Td (taxpayer." )Tj EMC /P <>BDC 0.0173 Tc -7.27 -2.678 Td (Although )Tj 0.004 Tc 4.466 0 Td (the )Tj 0.0233 Tc 1.754 0 Td (legality )Tj 0.05 Tc 10.3021 0 0 9.5 145.5374 319.9 Tm (of )Tj 0.017 Tc 9.5 0 0 9.5 156.6536 319.9 Tm (filing )Tj 0.0371 Tc 2.509 0 Td (nominee )Tj 0.014 Tc 4.371 0 Td (liens )Tj -0.0249 Tc 2.45 0 Td (is )Tj 0.024 Tc 1.046 0 Td (generally )Tj 0.017 Tc 4.521 0 Td (accepted, )Tj 0.0166 Tc 4.856 0 Td (the )Tj 0.0355 Tc 1.754 0 Td (use )Tj 0.05 Tc 10.0237 0 0 9.5 379.7802 319.9 Tm (of )Tj 0.004 Tc 9.5 0 0 9.5 390.8699 319.9 Tm (the )Tj 0.0244 Tc 1.754 0 Td (nominee )Tj 0 Tc 4.295 0 Td (lien )Tj 0.0404 Tc 1.92 0 Td (under )Tj 0.0292 Tc 2.995 0 Td (the )Tj 0.0265 Tc 1.804 0 Td (present )Tj 0.0138 Tc -48.362 -1.162 Td (facts )Tj 0.0098 Tc 2.492 0 Td (can )Tj 0.0062 Tc 2.013 0 Td (be )Tj 0.0271 Tc 1.449 0 Td (questioned )Tj 0.043 Tc 5.457 0 Td (after )Tj 0.0215 Tc 2.45 0 Td (consideration )Tj 0.05 Tc 9.7453 0 0 9.5 246.8229 308.86 Tm (of )Tj 0.004 Tc 9.5 0 0 9.5 257.9099 308.86 Tm (the )Tj 0.0259 Tc 1.738 0 Td (above )Tj /C0_0 1 Tf 9.816 0 0 7.92 304.52 308.86 Tm <007200650066006500720065006E007E0073002E>Tj /T1_2 1 Tf ( )Tj /T1_1 1 Tf 0.0326 Tc 9.5 0 0 9.5 408.6132 308.86 Tm (There )Tj 0.0094 Tc 3.063 0 Td (was )Tj 0.0458 Tc 2.128 0 Td (not )Tj 0 Tc 1.777 0 Td (a )Tj 0.033 Tc 0.867 0 Td (fraudulent )Tj 0.0223 Tc -45.325 -1.162 Td (transfer )Tj 0.0415 Tc 3.861 0 Td (or )Tj 0.0194 Tc 1.237 0 Td (effort )Tj 0.0334 Tc 2.658 0 Td (to )Tj 0.0273 Tc 1.207 0 Td (avoid )Tj 0.0252 Tc 2.821 0 Td (legal )Tj 0.0269 Tc 2.536 0 Td (obligations )Tj -0.0012 Tc 5.38 0 Td (and )Tj -0.004 Tc 2.037 0 Td (it )Tj 0.0249 Tc 0.792 0 Td (appears )Tj 0.0282 Tc 4.048 0 Td (that )Tj /C0_0 1 Tf 12.8229 0 0 7.92 324.44 297.82 Tm <007400680065007E0065006C0064>Tj /T1_1 1 Tf 0.0274 Tc 9.5 0 0 9.5 417.2699 297.82 Tm (their )Tj 0.022 Tc 2.36 0 Td (property )Tj -0.0051 Tc 4.143 0 Td (in )Tj 0 Tc 1.121 0 Td (a )Tj 0.0289 Tc 0.876 0 Td (legitimate )Tj 0.0114 Tc -46.923 -1.187 Td (fashion. )Tj 0.0298 Tc 4.265 0 Td (The )Tj 0.0371 Tc 2.109 0 Td (nominee )Tj 0.0337 Tc 4.346 0 Td (lien )Tj 0.0379 Tc 1.978 0 Td (concept )Tj 0.0256 Tc 4.009 0 Td (is )Tj 0.0258 Tc 1.046 0 Td (governed )Tj 0.0116 Tc 4.689 0 Td (by )Tj 0.0164 Tc 1.356 0 Td (flexible )Tj 0.0026 Tc 3.478 0 Td (jUdicial )Tj 0.0206 Tc 3.563 0 Td (doctrine; )Tj 0.0213 Tc 4.361 0 Td (it )Tj 0.05 Tc 9.5115 0 0 9.5 394.0905 286.54 Tm (is )Tj 0.0185 Tc 9.5 0 0 9.5 404.1777 286.54 Tm (uncertain )Tj 0.0394 Tc 4.54 0 Td (whether )Tj 0 Tc 4.083 0 Td (a )Tj 0.0413 Tc 0.901 0 Td (nominee )Tj 0.0084 Tc 4.371 0 Td (lien )Tj 0.0172 Tc -50.963 -1.187 Td (would )Tj 0.0308 Tc 3.038 0 Td (pass )Tj 0.0384 Tc 2.526 0 Td (muster )Tj -0.0046 Tc 3.547 0 Td (on )Tj 0.0285 Tc 1.47 0 Td (these )Tj 0.0112 Tc 2.883 0 Td (facts. )Tj 0.0183 Tc 3.138 0 Td (Nonetheless, )Tj 0.0006 Tc 6.42 0 Td (its )Tj 0.0228 Tc 1.34 0 Td (use )Tj 0.0202 Tc 1.97 0 Td (here )Tj 0.029 Tc 2.384 0 Td (does )Tj 0.0458 Tc 2.567 0 Td (not )Tj 0.024 Tc 1.753 0 Td (generally )Tj 0.0124 Tc 4.529 0 Td (fit )Tj 0.005 Tc 1.088 0 Td (within )Tj 0.0292 Tc 2.951 0 Td (the )Tj 0.0347 Tc 1.771 0 Td (framework )Tj 0.0386 Tc 5.299 0 Td (set )Tj 0.0099 Tc 1.674 0 Td (forth )Tj 0.0116 Tc -50.316 -1.213 Td (by )Tj 0.0166 Tc 1.404 0 Td (the )Tj 0.0143 Tc 1.737 0 Td (courts )Tj 0.05 Tc 9.6737 0 0 9.5 111.9436 263.74 Tm (or )Tj 0.0292 Tc 9.5 0 0 9.5 123.7499 263.74 Tm (the )Tj 0.019 Tc (Service. )Tj EMC /P <>BDC 0.0298 Tc -7.556 -2.829 Td (The )Tj 0.0274 Tc (shadow )Tj 0.0255 Tc 6.008 0 Td (cast )Tj -0.0046 Tc 2.225 0 Td (on )Tj 0.0166 Tc 1.495 0 Td (the )Tj 0.0294 Tc 1.754 0 Td (propriety )Tj 0.05 Tc 10.0237 0 0 9.5 203.1402 236.86 Tm (of )Tj 0.0166 Tc 9.5 0 0 9.5 214.4699 236.86 Tm (the )Tj 0.0244 Tc 1.754 0 Td (nominee )Tj 0 Tc 4.295 0 Td (lien )Tj -0.035 Tc 9.2209 0 0 9.5 290.4163 236.86 Tm (in )Tj -0.0022 Tc 9.5 0 0 9.5 300.8699 236.86 Tm (this )Tj 0.0173 Tc 1.891 0 Td (situation )Tj 0.0404 Tc 4.208 0 Td (must )Tj 0.0314 Tc 2.552 0 Td (be )Tj 0.0147 Tc 1.465 0 Td (reconciled )Tj 0.0066 Tc 5.046 0 Td (with )Tj 0.0236 Tc 2.226 0 Td (Rodgers. )Tj 0.019 Tc 4.952 0 Td (Rodgers )Tj 0.0146 Tc -48.543 -1.263 Td (affirmed )Tj 0 Tc 4.067 0 Td (a )Tj 0.0157 Tc 0.867 0 Td (federal )Tj 0.0216 Tc 3.555 0 Td (district )Tj 0.035 Tc 3.333 0 Td (court's )Tj 0.0222 Tc 3.437 0 Td (discretion )Tj 0.0081 Tc 4.805 0 Td (to )Tj 0.03 Tc 1.157 0 Td (allow )Tj 0.0166 Tc 2.683 0 Td (the )Tj 0.022 Tc 1.735 0 Td (Service )Tj 0.0081 Tc 3.772 0 Td (to )Tj 0.0122 Tc 1.183 0 Td (sell )Tj -0.0022 Tc 1.868 0 Td (an )Tj 0.0151 Tc 1.465 0 Td (entire )Tj 0.0216 Tc 2.922 0 Td (homestead )Tj 0.0114 Tc 5.466 0 Td (and )Tj 0.0194 Tc 2.027 0 Td (then )Tj 0.0309 Tc 2.368 0 Td (compensate )Tj 0.0166 Tc -46.73 -1.187 Td (the )Tj 0.0073 Tc 1.779 0 Td (non )Tj 0.0162 Tc 2.022 0 Td (liable )Tj 0.0364 Tc 2.738 0 Td (spouse )Tj 0.0321 Tc 3.72 0 Td (for )Tj 0.0401 Tc 1.513 0 Td (their )Tj 0.0232 Tc 2.386 0 Td (respective )Tj 0.0181 Tc 5.078 0 Td (portion )Tj 0.05 Tc 10.0237 0 0 9.5 267.7001 213.58 Tm (of )Tj 0.004 Tc 9.5 0 0 9.5 279.0299 213.58 Tm (the )Tj 0.0103 Tc 1.739 0 Td (sold )Tj 0.0249 Tc 2.187 0 Td (homestead. )Tj 0.0149 Tc 6.083 0 Td (Accordingly, )Tj 0.0166 Tc 6.007 0 Td (the )Tj 0.022 Tc 1.735 0 Td (Service )Tj 0.0314 Tc 3.766 0 Td (could )Tj 0.0194 Tc -45.467 -1.213 Td (theoretically )Tj 0.0298 Tc 5.906 0 Td (argue )Tj 0.0366 Tc 2.987 0 Td (that )Tj 0 Tc 2.066 0 Td (a )Tj 0.0169 Tc 0.876 0 Td (lien )Tj 0.0263 Tc 1.955 0 Td (should )Tj 0.0199 Tc 3.434 0 Td (arise )Tj 0.0066 Tc 2.536 0 Td (with )Tj 0.0246 Tc 2.154 0 Td (respect )Tj 0.0334 Tc 3.728 0 Td (to )Tj 0.0292 Tc 1.162 0 Td (the )Tj 0.0201 Tc 1.763 0 Td (entire )Tj 0.0257 Tc 2.896 0 Td (property )Tj 0.0237 Tc 4.169 0 Td (because )Tj 0 Tc 4.253 0 Td (a )Tj 0.0273 Tc 0.855 0 Td (Court )Tj 0.0475 Tc 2.85 0 Td (may )Tj 0.0356 Tc 2.3 0 Td (later )Tj 0.0226 Tc 2.408 0 Td (authorize )Tj 0.0292 Tc -48.298 -1.339 Td (the )Tj 0.0079 Tc 1.754 0 Td (levy, )Tj 0.0278 Tc 2.451 0 Td (under )Tj 0.0139 Tc 2.938 0 Td (6334\(e\)\(1 )Tj 0.0144 Tc 4.642 0 Td (\)\(A\), )Tj 0.05 Tc 9.6737 0 0 9.5 185.6236 189.34 Tm (or )Tj 0.0187 Tc 9.5 0 0 9.5 197.6323 189.34 Tm (sale )Tj 0.05 Tc 10.3021 0 0 9.5 218.4974 189.34 Tm (of )Tj 0.0292 Tc 9.5 0 0 9.5 229.8299 189.34 Tm (the )Tj 0.0252 Tc 1.737 0 Td (entire )Tj 0.022 Tc 2.922 0 Td (property )Tj 0.0263 Tc 4.143 0 Td (pursuant )Tj 0.0334 Tc 4.36 0 Td (to )Tj 0.0146 Tc 1.183 0 Td (section )Tj 0.0259 Tc 3.608 0 Td (7403 )Tj -0.0012 Tc 2.631 0 Td (and )Tj 0.0164 Tc 2.059 0 Td (Rodgers. )Tj 0.0282 Tc 4.85 0 Td (However, )Tj 0 Tc 4.788 0 Td (a )Tj 0.0223 Tc -51.066 -1.238 Td (problem )Tj 0.0066 Tc 4.036 0 Td (with )Tj 0.0315 Tc 2.143 0 Td (this )Tj 0.0233 Tc 1.99 0 Td (assertion )Tj 0.0004 Tc 4.614 0 Td (is )Tj 0.0366 Tc 1.05 0 Td (that )Tj 0.0213 Tc 2.082 0 Td (it )Tj -0.007 Tc 0.809 0 Td (reqUires )Tj 0.0282 Tc 4.082 0 Td (that )Tj 0 Tc 2.041 0 Td (a )Tj 0.0084 Tc 0.876 0 Td (lien )Tj 0.0161 Tc 1.903 0 Td (attach )Tj 0.0081 Tc 3.138 0 Td (to )Tj 0.0257 Tc 1.173 0 Td (property )Tj -0.0304 Tc 4.168 0 Td (in )Tj 0.0249 Tc 1.055 0 Td (which )Tj 0.004 Tc 3.002 0 Td (the )Tj 0.0111 Tc 1.755 0 Td (liable )Tj 0.0308 Tc 2.717 0 Td (taxpayer )Tj 0.048 Tc 4.331 0 Td (has )Tj 0.0322 Tc 2.046 0 Td (neither )Tj -0.0022 Tc -49.027 -1.187 Td (an )Tj 0.0212 Tc 1.481 0 Td (interest )Tj 0.0304 Tc 3.714 0 Td (nor )Tj 0 Tc 1.803 0 Td (a )Tj 0.0281 Tc 0.875 0 Td (purported )Tj 0.0155 Tc 4.876 0 Td (interest. )Tj 0.0168 Tc 4.347 0 Td (\(the )Tj 0.0073 Tc 2.095 0 Td (non )Tj 0.0162 Tc 2.047 0 Td (liable )Tj 0.0213 Tc 2.738 0 Td (spouse's )Tj 0.0279 Tc (homestead )Tj 0.0133 Tc 9.892 0 Td (interest\). )Tj EMC /P <>BDC 0 Tc -33.908 -2.653 Td (A )Tj 0.0235 Tc 0.991 0 Td (recent )Tj 0.0167 Tc 3.216 0 Td (case )Tj 0.036 Tc 2.478 0 Td (out )Tj 0.05 Tc 10.0237 0 0 9.5 131.3802 141.1 Tm (of )Tj 0 Tc 9.5 0 0 9.5 142.417 141.1 Tm (a )Tj 0.0302 Tc 0.913 0 Td (Texas )Tj 0.0157 Tc 3.213 0 Td (federal )Tj 0.0229 Tc 3.503 0 Td (court )Tj 0.0196 Tc 2.602 0 Td (concerning )Tj 0.0166 Tc 5.413 0 Td (the )Tj 0.0259 Tc 1.743 0 Td (treatment )Tj 0.05 Tc 10.0237 0 0 9.5 352.6602 141.1 Tm (of )Tj 0 Tc 9.5 0 0 9.5 363.697 141.1 Tm (a )Tj 0.0184 Tc 0.875 0 Td (homestead )Tj 0.0176 Tc 5.482 0 Td (interest )Tj 0.0212 Tc 3.682 0 Td (when )Tj 0.0357 Tc 2.846 0 Td (only )Tj 0.0355 Tc 2.274 0 Td (one )Tj EMC /P <>BDC 0.0212 Tc -48.1 -1.364 Td (spouse )Tj 0.0206 Tc 3.653 0 Td (bears )Tj 0.0166 Tc 2.92 0 Td (the )Tj 0.0193 Tc 1.768 0 Td (tax )Tj 0.0249 Tc 1.704 0 Td (liability )Tj 0.0004 Tc 3.486 0 Td (is )Tj 0.0003 Tc 1.133 0 Td (U.S. )Tj -0.035 Tc 9.1416 0 0 9.5 212.0852 128.14 Tm (v. )Tj 0.0139 Tc 9.5 0 0 9.5 222.6918 128.14 Tm (Harrison, )Tj 0.0254 Tc 4.508 0 Td (366 )Tj -0.0032 Tc 2.062 0 Td (B.R. )Tj 0.0248 Tc 2.284 0 Td (656 )Tj 0.0211 Tc 2.065 0 Td (\(Bankr.S.D.Tex.2007\). )Tj -0.035 Tc 9.3655 0 0 9.5 431.218 128.14 Tm (In )Tj 0.0063 Tc 9.5 0 0 9.5 441.9899 128.14 Tm (this )Tj 0.0191 Tc 1.888 0 Td (case, )Tj 0.0292 Tc 2.861 0 Td (the )Tj 0.0243 Tc 1.804 0 Td (husband )Tj 0.022 Tc -47.779 -1.213 Td (was )Tj 0.004 Tc 2.168 0 Td (the )Tj 0.0111 Tc 1.754 0 Td (liable )Tj 0.0263 Tc 2.738 0 Td (spouse )Tj 0.024 Tc 3.712 0 Td (and )Tj 0.033 Tc 2.072 0 Td (owned )Tj 0.0166 Tc 3.415 0 Td (the )Tj 0.0247 Tc 1.754 0 Td (homestead )Tj 0.0212 Tc 5.482 0 Td (interest )Tj -0.035 Tc 9.2209 0 0 9.5 305.2963 116.62 Tm (in )Tj -0.0036 Tc 9.5 0 0 9.5 315.5336 116.62 Tm (fee )Tj 0.0189 Tc 1.737 0 Td (simple. )Tj 0.0298 Tc 3.918 0 Td (The )Tj 0.021 Tc 2.114 0 Td (Court )Tj 0.014 Tc 2.85 0 Td (recognized )Tj 0.0282 Tc 5.395 0 Td (that )Tj 0.0292 Tc 2.072 0 Td (the )Tj 0.0234 Tc 1.773 0 Td (wife )Tj 0.0044 Tc 2.19 0 Td (still )Tj 0.0151 Tc -49.956 -1.364 Td (held )Tj 0 Tc 2.257 0 Td (a )Tj 0.0247 Tc 0.875 0 Td (homestead )Tj 0.0218 Tc 5.507 0 Td (interest. )Tj 0.0234 Tc 4.391 0 Td (Following )Tj 0.0164 Tc 4.776 0 Td (Rodgers, )Tj 0.004 Tc 4.54 0 Td (the )Tj 0.021 Tc 1.733 0 Td (Court )Tj 0.0236 Tc 2.835 0 Td (simply )Tj 0.0271 Tc 3.233 0 Td (ordered )Tj -0.0087 Tc 3.971 0 Td (the )Tj 0.0103 Tc 1.739 0 Td (sale )Tj 0.05 Tc 9.7453 0 0 9.5 411.9429 103.66 Tm (of )Tj 0.004 Tc 9.5 0 0 9.5 423.0299 103.66 Tm (the )Tj 0.0257 Tc 1.729 0 Td (property )Tj 0.024 Tc 4.152 0 Td (and )Tj 0.0232 Tc 2.088 0 Td (permitted )Tj 0.0292 Tc -47.228 -1.238 Td (the )Tj 0.0069 Tc 1.796 0 Td (I.R.S. )Tj 0.0081 Tc 2.877 0 Td (to )Tj 0.0194 Tc 1.165 0 Td (foreclose )Tj 0.0206 Tc 4.565 0 Td (on )Tj 0.05 Tc 9.5575 0 0 9.5 162.6296 91.9 Tm (the )Tj 0.0271 Tc 9.5 0 0 9.5 180.1123 91.9 Tm (sale )Tj 0.0269 Tc 2.213 0 Td (proceeds )Tj 0.0156 Tc 4.632 0 Td (equaling )Tj 0.0292 Tc 4.199 0 Td (the )Tj 0.0232 Tc 1.745 0 Td (value )Tj 0.033 Tc 2.814 0 Td (husband's )Tj 0.0247 Tc 5.078 0 Td (homestead )Tj 0.0124 Tc 5.482 0 Td (interest. )Tj EMC /P <>BDC 0.0247 Tc -39.884 -2.703 Td ("The )Tj 0.0265 Tc 2.453 0 Td (effect )Tj 0.05 Tc 9.7453 0 0 9.5 100.4229 66.22 Tm (of )Tj 0 Tc 9.5 0 0 9.5 111.457 66.22 Tm (a )Tj 0.0371 Tc 0.85 0 Td (nominee )Tj 0.0337 Tc 4.346 0 Td (lien )Tj 0.0004 Tc 1.995 0 Td (is )Tj 0.0334 Tc 1.05 0 Td (to )Tj 0.0189 Tc 1.198 0 Td (indicate )Tj 0.0081 Tc 3.905 0 Td (to )Tj 0.0166 Tc 1.137 0 Td (the )Tj -0.0137 Tc 1.754 0 Td (pUblic )Tj 0.0087 Tc 2.996 0 Td (that, )Tj -0.0304 Tc 2.36 0 Td (in )Tj 0.0166 Tc 1.076 0 Td (the )Tj 0.0262 Tc 1.745 0 Td (view )Tj 0.05 Tc 10.0237 0 0 9.5 366.3402 66.22 Tm (of )Tj 0.0292 Tc 9.5 0 0 9.5 377.1899 66.22 Tm (the )Tj 0.0118 Tc 1.76 0 Td (Service, )Tj 0.0166 Tc 4.05 0 Td (the )Tj 0.0072 Tc 1.779 0 Td (record )Tj 0.0113 Tc 3.248 0 Td (title )Tj 0.0384 Tc 1.956 0 Td (holder )Tj -0.0249 Tc 3.284 0 Td (is )Tj EMC ET endstream endobj 3 0 obj <>]/Height 3320/Type/XObject>>stream -l(#I!FZGfHEl!qFZP`f̸B82iA/ܖdv"2JfK1Q,95% qeȀÄpdF"0FM * \Ddr.e8#-..6B#+ DfJ8"12hpv ׯ5!A_A4TJTޭ^և%֫Ku!KY#DJ)piz$$R릗|5SKA$[NA ZB[\ iC0#Ba,0\UPXq3#+ה{;JBђTpUNFAs+YnQWvM"pIzv;2( 0DT,;RFAiU&%2 $2&w>޿IdOSeV~[O꩷+F \!@!fGYp.H 8e l" aj# l<΂ȶ !-3[/j28|&mmۺ]ܰWҹ/=>ִ7ӳOѤܔ)P=<=5y+tԂޗ}z!/X}֗K{O_i=/޿_^맧IK)w_@?_B6>*_zXK^K[wI__3 "!ib\d9~|uݯl%oa_!KKK?\V'B'5D8뾷^~_T W8>뿅8޹9) OB?$_ /KKyoK¯;io=A{?(Dˬ&T_|Z ?mGg/_PO 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t#vx=F~u6(bJll׶y[uR.`/k{I8,G˯@^~-GɞZN^^^rK"^^G ̉r.~*ܦ)/28>~LqyʤO}+7dL endstream endobj 7 0 obj <>/ColorSpace<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]>>/Type/Page>> endobj 8 0 obj <>stream /Artifact <>BDC q 609 0 0 796 0 0 cm /Im0 Do Q EMC BT /P <>BDC /T1_0 1 Tf -0.035 Tc 3 Tr 12.5161 0 0 12.6 507.6177 776.02 Tm (Page )Tj 0 Tc 12.6 0 0 12.6 533.9268 776.02 Tm (3 )Tj EMC /P <>BDC /T1_1 1 Tf 0.021 Tc 9.5 0 0 9.5 55.5721 735.22 Tm (holding )Tj 0.0365 Tc 3.714 0 Td (property )Tj 0.0032 Tc 4.253 0 Td (as )Tj 0 Tc 1.415 0 Td (a )Tj 0.0283 Tc 0.875 0 Td (nominee, )Tj 0.0207 Tc 4.663 0 Td (transferee, )Tj 0.0188 Tc 5.375 0 Td (alter )Tj 0.0164 Tc 2.324 0 Td (ego, )Tj 0.05 Tc 9.9351 0 0 9.5 292.541 735.22 Tm (or )Tj 0.0334 Tc 9.5 0 0 9.5 304.4521 735.22 Tm (holder )Tj 0.05 Tc 10.0237 0 0 9.5 335.0202 735.22 Tm (of )Tj 0 Tc 9.5 0 0 9.5 346.0571 735.22 Tm (a )Tj 0.0171 Tc 0.875 0 Td (beneficial )Tj 0.0212 Tc 4.724 0 Td (interest )Tj 0.0195 Tc 3.731 0 Td (for )Tj 0.004 Tc 1.539 0 Td (the )Tj 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4.175 0 Td (that )Tj 0 Tc 2.041 0 Td (a )Tj 0.0199 Tc 0.867 0 Td (federal )Tj 0.0193 Tc 3.534 0 Td (tax )Tj 0 Tc 1.704 0 Td (lien )Tj 0.0119 Tc 1.928 0 Td (arises )Tj 0.0066 Tc 3.042 0 Td (with )Tj 0.0204 Tc 2.179 0 Td (respect )Tj 0.0081 Tc 3.728 0 Td (to )Tj 0.0166 Tc 1.162 0 Td (the )Tj 0.0073 Tc 1.754 0 Td (non )Tj 0.0213 Tc 2.047 0 Td (liable )Tj 0.0285 Tc 2.789 0 Td (spouse's )Tj EMC /P <>BDC 0.0187 Tc -45.863 -1.187 Td (interest. )Tj 0.0282 Tc 4.358 0 Td (Therefore, )Tj 0.0292 Tc 5.231 0 Td (the )Tj 0.0329 Tc 1.779 0 Td (nominee )Tj 0 Tc 4.371 0 Td (lien )Tj 0.0068 Tc 1.911 0 Td (filing )Tj -0.035 Tc 9.2209 0 0 9.5 246.6163 640.9 Tm (in )Tj 0.0292 Tc 9.5 0 0 9.5 256.8299 640.9 Tm (the )Tj 0.0265 Tc 1.804 0 Td (present )Tj 0.0167 Tc 3.798 0 Td (case )Tj -0.0249 Tc 2.518 0 Td (is )Tj 0.0205 Tc 1.036 0 Td (not )Tj 0.0164 Tc 1.718 0 Td (proper. )Tj EMC /P <>BDC -0.035 Tc 9.3655 0 0 9.5 55.498 615.22 Tm (In )Tj 0.0255 Tc 9.5 0 0 9.5 66.3777 615.22 Tm (light )Tj 0.05 Tc 10.3021 0 0 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(Service )Tj 0.0268 Tc 3.777 0 Td (will )Tj 0.007 Tc 1.826 0 Td (rely )Tj 0.0459 Tc 1.955 0 Td (on )Tj 0 Tc 1.515 0 Td (a )Tj 0.0375 Tc 0.875 0 Td (number )Tj 0.05 Tc 10.0237 0 0 9.5 266.8602 553.06 Tm (of )Tj 0.026 Tc 9.5 0 0 9.5 277.9082 553.06 Tm (general )Tj 0.0199 Tc 3.805 0 Td (principles )Tj -0.0051 Tc 4.699 0 Td (in )Tj 0.0206 Tc 1.121 0 Td (addressing )Tj 0.0274 Tc 5.423 0 Td (issues )Tj 0.0143 Tc 3.285 0 Td (raised )Tj 0.0032 Tc 3.192 0 Td (as )Tj 0 Tc 1.389 0 Td (a )Tj 0.0246 Tc 0.876 0 Td (result )Tj 0.05 Tc 10.0237 0 0 9.5 530.8602 553.06 Tm (of )Tj 0.0419 Tc 9.5 0 0 9.5 541.9499 553.06 Tm (the )Tj 0.0295 Tc -44.902 -1.187 Td (Court's )Tj 0.0255 Tc 3.643 0 Td (decision )Tj -0.0304 Tc 4.209 0 Td (in )Tj 0.0172 Tc 1.091 0 Td (Craft: )Tj EMC /LI_Label <>BDC 0.0225 Tc -8.946 -2.627 Td (\(6\) )Tj EMC /LI_Title <>BDC 0.05 Tc 9.5628 0 0 9.5 130.125 516.82 Tm (Where )Tj 0.0324 Tc 9.5 0 0 9.5 162.7499 516.82 Tm (there )Tj 0.0353 Tc 2.739 0 Td (has )Tj 0.0188 Tc 1.996 0 Td (been )Tj 0 Tc 2.636 0 Td (a )Tj 0.0187 Tc 0.886 0 Td (sale )Tj 0.0415 Tc 2.197 0 Td (or )Tj 0.0358 Tc 1.238 0 Td (other )Tj 0.0223 Tc 2.683 0 Td (transfer )Tj 0.05 Tc 9.7453 0 0 9.5 335.9829 516.82 Tm (of )Tj 0.0152 Tc 9.5 0 0 9.5 347.0156 516.82 Tm (entireties )Tj 0.022 Tc 4.513 0 Td (property )Tj 0.0272 Tc 4.154 0 Td (subject )Tj 0.05 Tc 9.5939 0 0 9.5 463.4694 516.82 Tm (to )Tj 0.0419 Tc 9.5 0 0 9.5 474.7499 516.82 Tm (the )Tj 0.0199 Tc 1.771 0 Td (federal )Tj 0.0446 Tc 3.509 0 Td (tax )Tj 0.0169 Tc 1.729 0 Td (lien )Tj 0.0282 Tc -44.853 -1.187 Td (that )Tj 0.029 Tc 2.067 0 Td (does )Tj 0.0331 Tc 2.618 0 Td (not )Tj 0.0314 Tc 1.743 0 Td (provide )Tj 0.0448 Tc 3.756 0 Td (for )Tj 0.0166 Tc 1.539 0 Td (the )Tj 0.0274 Tc 1.763 0 Td (discharge )Tj 0.05 Tc 10.0237 0 0 9.5 289.4202 505.54 Tm (of )Tj 0.0292 Tc 9.5 0 0 9.5 300.5099 505.54 Tm (the )Tj 0.0002 Tc 1.78 0 Td (lien, )Tj 0.031 Tc 2.166 0 Td (whether )Tj 0.0166 Tc 4.038 0 Td (the )Tj 0.0223 Tc 1.743 0 Td (transfer )Tj 0.0004 Tc 3.825 0 Td (is )Tj 0.0334 Tc 1.025 0 Td (to )Tj 0.0166 Tc 1.187 0 Td (the )Tj 0.0281 Tc 1.779 0 Td (non-liable )Tj 0.0263 Tc 4.886 0 Td (spouse )Tj 0.05 Tc 9.9351 0 0 9.5 548.3811 505.54 Tm (or )Tj 0 Tc 9.5 0 0 9.5 114.937 494.26 Tm (a )Tj 0.0148 Tc 0.89 0 Td (third )Tj 0.0118 Tc 2.385 0 Td (party, )Tj 0.0166 Tc 2.945 0 Td (the )Tj 0 Tc 1.78 0 Td (lien )Tj 0.0253 Tc 1.909 0 Td (thereafter )Tj 0.0258 Tc 4.82 0 Td (encumbers )Tj 0 Tc (a )Tj 0.0284 Tc 6.367 0 Td (one-half )Tj 0.0212 Tc 4.057 0 Td (interest )Tj -0.035 Tc 9.2209 0 0 9.5 389.6563 494.26 Tm (in )Tj 0.004 Tc 9.5 0 0 9.5 399.8699 494.26 Tm (the )Tj 0.0257 Tc 1.729 0 Td (property )Tj 0.0151 Tc 4.168 0 Td (held )Tj 0.0369 Tc 2.274 0 Td (by )Tj 0.0419 Tc 1.404 0 Td (the )Tj 0.0342 Tc -39.587 -1.187 Td (transferee)Tj 0.028 Tc 4.904 0 Td (... )Tj EMC /LI_Label <>BDC 0.05 Tc 10.1781 0 0 9.5 114.9133 455.62 Tm (03. )Tj EMC /LI_Title <>BDC 0.0314 Tc 9.5 0 0 9.5 137.0942 455.62 Tm (If )Tj 0.0209 Tc 0.851 0 Td (entireties )Tj 0.0293 Tc 4.564 0 Td (property )Tj 0.0272 Tc 4.179 0 Td (subject )Tj 0.0081 Tc 3.617 0 Td (to )Tj 0.0292 Tc 1.187 0 Td (the )Tj 0.0115 Tc 1.746 0 Td (federal )Tj 0.0067 Tc 3.509 0 Td (tax )Tj 0.0084 Tc 1.679 0 Td (lien )Tj 0.0004 Tc 1.919 0 Td (is )Tj 0.0019 Tc 1.072 0 Td (sold )Tj 0.05 Tc 9.6737 0 0 9.5 388.7837 455.62 Tm (or )Tj 0.0151 Tc 9.5 0 0 9.5 400.5899 455.62 Tm (transferred )Tj 0.0303 Tc 5.35 0 Td (after )Tj /T1_2 1 Tf 0.027 Tc 2.485 0 Td (Craft )Tj /T1_1 1 Tf 0.024 Tc 2.543 0 Td (and )Tj 0.0166 Tc 2.052 0 Td (the )Tj 0.0262 Tc -42.501 -1.213 Td (Service )Tj 0.0374 Tc 3.818 0 Td (does )Tj 0.0331 Tc 2.618 0 Td (not )Tj 0.0242 Tc 1.778 0 Td (discharge )Tj 0.0166 Tc 4.83 0 Td (the )Tj 0.0065 Tc 1.78 0 Td (lien, )Tj 0.0004 Tc 2.222 0 Td (is )Tj 0.0166 Tc 1.05 0 Td (the )Tj 0.022 Tc 1.754 0 Td (property )Tj 0.0272 Tc 4.103 0 Td (subject )Tj 0.0081 Tc 3.617 0 Td (to )Tj 0.0166 Tc 1.162 0 Td (the )Tj 0.0157 Tc 1.72 0 Td (federal )Tj 0.032 Tc 3.484 0 Td (tax )Tj 0 Tc 1.729 0 Td (lien )Tj -0.0051 Tc 1.945 0 Td (in )Tj 0.0292 Tc 1.101 0 Td (the )Tj 0.0239 Tc 1.804 0 Td (hands )Tj 0.05 Tc 9.7453 0 0 9.5 529.6629 444.1 Tm (of )Tj 0.0166 Tc 9.5 0 0 9.5 540.7499 444.1 Tm (the )Tj 0.0282 Tc -44.867 -1.187 Td (transferee? )Tj EMC /P <>BDC -0.0048 Tc -0.02 -2.375 Td (A3. )Tj 0 Tc 1.895 0 Td (A )Tj 0.0347 Tc 0.998 0 Td (conveyance )Tj 0.05 Tc 10.0237 0 0 9.5 198.4602 410.26 Tm (of )Tj 0.0237 Tc 9.5 0 0 9.5 209.7356 410.26 Tm (entireties )Tj 0.022 Tc 4.589 0 Td (property )Tj 0.0213 Tc 4.132 0 Td (terminates )Tj 0.004 Tc 5.179 0 Td (the )Tj 0.018 Tc 1.737 0 Td (entireties )Tj 0.0161 Tc 4.547 0 Td (estate )Tj 0.015 Tc 3.092 0 Td (with )Tj 0.0246 Tc 2.23 0 Td (respect )Tj 0.0334 Tc 3.703 0 Td (to )Tj 0.0282 Tc 1.213 0 Td (that )Tj 0.0099 Tc 2.082 0 Td (property. )Tj EMC /P <>BDC 0.024 Tc -42.548 -1.339 Td (Accordingly, )Tj 0.0366 Tc 6.077 0 Td (after )Tj /T1_2 1 Tf -0.0035 Tc 2.485 0 Td (Craft, )Tj /T1_1 1 Tf 0.0213 Tc 2.863 0 Td (unless )Tj 0.0166 Tc 3.298 0 Td (the )Tj 0.022 Tc 1.785 0 Td (Service )Tj 0.0221 Tc 3.767 0 Td (discharges )Tj 0.0292 Tc 5.335 0 Td (the )Tj 0.0148 Tc 1.779 0 Td (property )Tj 0.0048 Tc 4.11 0 Td (from )Tj 0.0292 Tc 2.372 0 Td (the )Tj 0.0157 Tc 1.771 0 Td (federal )Tj 0.0446 Tc 3.509 0 Td (tax )Tj -0.0061 Tc 1.755 0 Td (lien, )Tj 0.004 Tc 2.212 0 Td (the )Tj 0.0084 Tc 1.754 0 Td (lien )Tj EMC /P <>BDC 0.0015 Tc -44.9 -1.263 Td (will )Tj 0.0395 Tc 1.784 0 Td (encumber )Tj 0 Tc 5.002 0 Td (a )Tj 0.0408 Tc 0.91 0 Td (one\267)Tj 0.0491 Tc 2.112 0 Td (half )Tj 0.0248 Tc 1.996 0 Td (interest )Tj -0.0304 Tc 3.739 0 Td (in )Tj 0.0166 Tc 1.101 0 Td (the )Tj 0.0239 Tc 1.779 0 Td (hands )Tj 0.05 Tc 10.0237 0 0 9.5 318.7001 385.54 Tm (of )Tj 0.004 Tc 9.5 0 0 9.5 329.7899 385.54 Tm (the )Tj 0.0106 Tc 1.743 0 Td (transferee, )Tj 0.0192 Tc 5.291 0 Td (regardless )Tj 0.05 Tc 10.0237 0 0 9.5 445.6602 385.54 Tm (of )Tj 0.0436 Tc 9.5 0 0 9.5 456.5517 385.54 Tm (whether )Tj 0.0292 Tc 4.088 0 Td (the )Tj 0.0229 Tc 1.794 0 Td (transferee )Tj EMC /P <>BDC -0.035 Tc 9.2772 0 0 9.5 114.6152 374.26 Tm (is )Tj 0 Tc 9.5 0 0 9.5 124.297 374.26 Tm (a )Tj 0.0456 Tc 0.885 0 Td (donee )Tj 0.05 Tc 9.9351 0 0 9.5 163.421 374.26 Tm (or )Tj 0.0303 Tc 9.5 0 0 9.5 175.4281 374.26 Tm (gives )Tj 0.0137 Tc 2.76 0 Td (value. )Tj 0.0203 Tc 3.086 0 Td (As )Tj 0.0238 Tc 1.53 0 Td (explained )Tj 0.0096 Tc 4.817 0 Td (below, )Tj 0.0166 Tc 3.299 0 Td (the )Tj 0.022 Tc 1.76 0 Td (Service )Tj 0.0208 Tc 3.768 0 Td (generally )Tj 0.0015 Tc 4.506 0 Td (will )Tj 0.0275 Tc 1.759 0 Td (deem )Tj 0.0166 Tc 2.91 0 Td (the )Tj 0.0295 Tc 1.795 0 Td (value )Tj 0.05 Tc 10.0237 0 0 9.5 506.1402 374.26 Tm (of )Tj 0.004 Tc 9.5 0 0 9.5 517.4699 374.26 Tm (the )Tj EMC /P <>BDC 0.0259 Tc -42.467 -1.162 Td (taxpayer's )Tj 0.0284 Tc 5.114 0 Td (interest )Tj -0.0304 Tc 3.764 0 Td (in )Tj 0.018 Tc 1.095 0 Td (entireties )Tj 0.0329 Tc 4.539 0 Td (property )Tj 0.0334 Tc 4.183 0 Td (to )Tj 0.0062 Tc 1.198 0 Td (be )Tj 0.0284 Tc 1.424 0 Td (one-half )Tj 0.05 Tc 9.7453 0 0 9.5 355.1829 363.22 Tm (of )Tj 0.004 Tc 9.5 0 0 9.5 366.5099 363.22 Tm (the )Tj 0.0099 Tc 1.718 0 Td (total )Tj 0.0169 Tc 2.25 0 Td (value )Tj 0.05 Tc 10.0237 0 0 9.5 430.7802 363.22 Tm (of )Tj 0.0166 Tc 9.5 0 0 9.5 441.8699 363.22 Tm (the )Tj 0.0226 Tc 1.754 0 Td (property. )Tj EMC /P <>BDC 0.0212 Tc -42.628 -2.678 Td (While )Tj 0.0325 Tc 2.904 0 Td (tenancy )Tj 0.05 Tc 9.6075 0 0 9.5 119.4114 337.78 Tm (by )Tj 0.0225 Tc 9.5 0 0 9.5 133.1756 337.78 Tm (entirety )Tj -0.0249 Tc 3.781 0 Td (is )Tj 0.023 Tc 1.02 0 Td (an )Tj 0.0195 Tc 1.516 0 Td (entirely )Tj 0.0233 Tc 3.664 0 Td (different )Tj 0.0212 Tc 4.108 0 Td (interest )Tj 0.011 Tc 3.728 0 Td (than )Tj -0.0275 Tc 2.319 0 Td (an )Tj 0.0176 Tc 1.481 0 Td (interest )Tj -0.035 Tc 9.2209 0 0 9.5 373.8163 337.78 Tm (in )Tj 0 Tc 9.5 0 0 9.5 383.977 337.78 Tm (a )Tj 0.0193 Tc 0.875 0 Td (homestead, )Tj 0.0274 Tc 5.771 0 Td (similar )Tj 0.0246 Tc 3.35 0 Td (reasoning )Tj 0.0125 Tc 4.934 0 Td (could )Tj EMC /P <>BDC 0.0273 Tc -49.742 -1.187 Td (apply )Tj 0.0081 Tc 2.835 0 Td (to )Tj 0.0292 Tc 1.162 0 Td (the )Tj 0.0259 Tc 1.794 0 Td (transfer )Tj 0.05 Tc 10.0237 0 0 9.5 145.1802 326.5 Tm (of )Tj 0.031 Tc 9.5 0 0 9.5 156.3721 326.5 Tm (homestead )Tj 0.0162 Tc 5.533 0 Td (property. )Tj EMC /P <>BDC 0.0312 Tc -16.401 -2.703 Td (Another )Tj 0.0255 Tc 3.997 0 Td (possible )Tj 0.0353 Tc 4.203 0 Td (argument )Tj 0.0081 Tc 4.78 0 Td (to )Tj 0.0267 Tc 1.173 0 Td (protect )Tj 0.0166 Tc 3.501 0 Td (the )Tj 0.033 Tc 1.758 0 Td (Government's )Tj 0.0176 Tc 6.868 0 Td (interest )Tj -0.035 Tc 9.2209 0 0 9.5 338.0563 300.82 Tm (in )Tj 0.004 Tc 9.5 0 0 9.5 348.2699 300.82 Tm (the )Tj 0.0311 Tc 1.722 0 Td (window )Tj 0.0113 Tc 3.821 0 Td (between )Tj 0 Tc 4.202 0 Td [(a )-67(lien )]TJ 0.0068 Tc 2.812 0 Td (filing )Tj 0.015 Tc 2.478 0 Td (with )Tj 0.0204 Tc 2.23 0 Td (respect )Tj 0.0081 Tc 3.703 0 Td (to )Tj 0.0279 Tc -52.031 -1.213 Td (homestead )Tj 0.022 Tc 5.533 0 Td (property )Tj 0.024 Tc 4.177 0 Td (and )Tj 0.0252 Tc 2.029 0 Td (foreclosure )Tj 0.05 Tc 10.0237 0 0 9.5 217.4202 289.3 Tm (of )Tj 0.0282 Tc 9.5 0 0 9.5 228.2699 289.3 Tm (that )Tj 0.0084 Tc 2.083 0 Td (lien )Tj 0.0331 Tc 1.903 0 Td (emanates )Tj 0.0048 Tc 4.935 0 Td (from )Tj 0.0166 Tc 2.347 0 Td (the )Tj 0.025 Tc 1.746 0 Td (fact )Tj 0.0198 Tc 1.993 0 Td (that )Tj 0.0161 Tc 2.057 0 Td (proceeds )Tj 0.0132 Tc 4.539 0 Td (from )Tj 0.0166 Tc 2.398 0 Td (the )Tj 0.0271 Tc 1.764 0 Td (sale )Tj 0.05 Tc 10.3021 0 0 9.5 494.3774 289.3 Tm (of )Tj 0.0247 Tc 9.5 0 0 9.5 505.8121 289.3 Tm (homestead )Tj 0.0257 Tc -47.672 -1.187 Td (property )Tj 0.0174 Tc 4.149 0 Td ("retain )Tj 0.0338 Tc 3.293 0 Td (their )Tj 0.0342 Tc 2.386 0 Td (homestead )Tj 0.0212 Tc 5.541 0 Td (characteristics )Tj 0.0321 Tc (for )Tj 0.0183 Tc 8.567 0 Td (six )Tj 0.0241 Tc 1.556 0 Td (months )Tj 0.0177 Tc 3.723 0 Td (after )Tj 0.0292 Tc 2.355 0 Td (the )Tj 0.0118 Tc 1.779 0 Td (release )Tj 0.05 Tc 10.0237 0 0 9.5 404.6202 278.02 Tm (of )Tj 0.0292 Tc 9.5 0 0 9.5 415.4699 278.02 Tm (the )Tj 0.0247 Tc 1.746 0 Td (funds )Tj 0.0301 Tc 2.855 0 Td (from )Tj 0.0292 Tc 2.423 0 Td (the )Tj 0.0213 Tc 1.805 0 Td (registry )Tj 0.05 Tc 10.0237 0 0 9.5 534.7002 278.02 Tm (of )Tj EMC /P <>BDC 0.0166 Tc 9.5 0 0 9.5 52.8299 265.06 Tm (the )Tj 0.0238 Tc 1.737 0 Td (court." )Tj 0.0236 Tc 3.676 0 Td (Harleaux )Tj -0.035 Tc 9.4681 0 0 9.5 146.9239 265.06 Tm (v. )Tj 0.0271 Tc 9.5 0 0 9.5 157.7718 265.06 Tm (Harleaux, )Tj 0.0182 Tc 4.867 0 Td (154 )Tj 0.0229 Tc 2.015 0 Td (S.W.3d )Tj 0.0379 Tc 3.715 0 Td (925 )Tj 0.0189 Tc 2.066 0 Td (\(Tex.App.-Dallas,2005\). )Tj /C0_0 1 Tf 4.44 0 0 7.92 391.28 265.06 Tm <0054007E0078002E>Tj /T1_3 1 Tf ( )Tj /C0_0 1 Tf 4.032 0 0 7.92 413.6 265.06 Tm <00500072006F0070002E0043006F0064007E0074007E004A0031004A0031002D002C002D00A7005F>Tj /T1_1 1 Tf -0.0308 Tc 9.5 0 0 9.5 495.4038 265.06 Tm (41.,-001Jg. )Tj 0.0298 Tc -46.614 -1.213 Td (The )Tj 0.0245 Tc 2.134 0 Td (intent )Tj 0.0256 Tc 2.88 0 Td (is )Tj -0.0171 Tc 1.076 0 Td (to )Tj 0.0364 Tc 1.131 0 Td (allow )Tj 0.0292 Tc 2.734 0 Td (the )Tj 0.0341 Tc 1.754 0 Td (purchase )Tj 0.05 Tc 10.3021 0 0 9.5 208.0574 253.54 Tm (of )Tj 0 Tc 9.5 0 0 9.5 219.097 253.54 Tm (a )Tj 0.038 Tc 0.901 0 Td (new )Tj 0.0247 Tc 2.223 0 Td (homestead )Tj 0.0151 Tc 5.45 0 Td (within )Tj 0.0183 Tc 2.998 0 Td (six )Tj 0.0118 Tc 1.556 0 Td (months. )Tj 0.0101 Tc 4.316 0 Td (However, )Tj 0.004 Tc 4.692 0 Td (the )Tj 0.022 Tc 1.76 0 Td (Service )Tj 0.0251 Tc 3.791 0 Td (could )Tj 0.0298 Tc 2.83 0 Td (argue )Tj 0.0282 Tc 2.987 0 Td (that )Tj 0.0465 Tc -51.021 -1.187 Td (if )Tj 0.0419 Tc 0.773 0 Td (the )Tj 0.0305 Tc 1.804 0 Td (proceeds )Tj 0.0184 Tc 4.623 0 Td (retain )Tj 0.0338 Tc 2.945 0 Td (their )Tj 0.031 Tc 2.36 0 Td (homestead )Tj 0.0159 Tc 5.541 0 Td (character, )Tj 0.0194 Tc 4.958 0 Td (then )Tj 0.0292 Tc 2.324 0 Td (the )Tj 0.0162 Tc 1.78 0 Td (liable )Tj 0.0263 Tc 2.713 0 Td (spouse )Tj -0.0082 Tc 3.688 0 Td (still )Tj 0.0353 Tc 1.758 0 Td (has )Tj -0.0022 Tc 1.979 0 Td (an )Tj 0.0248 Tc 1.456 0 Td (interest )Tj -0.035 Tc 9.2209 0 0 9.5 455.8963 242.26 Tm (in )Tj 0.0411 Tc 9.5 0 0 9.5 465.8699 242.26 Tm (those )Tj 0.0305 Tc 2.941 0 Td (proceeds )Tj 0.0448 Tc 4.59 0 Td (for )Tj 0.0057 Tc -51.038 -1.162 Td (six )Tj 0.0245 Tc 1.581 0 Td (months. )Tj EMC /P <>BDC -0.035 Tc 9.3655 0 0 9.5 52.618 205.78 Tm (In )Tj 0.05 Tc 9.5229 0 0 9.5 63.3368 205.78 Tm (any )Tj 0.0161 Tc 9.5 0 0 9.5 82.2956 205.78 Tm (event, )Tj 0.004 Tc 3.189 0 Td (the )Tj 0.0371 Tc 1.754 0 Td (nominee )Tj 0.0169 Tc 4.371 0 Td (lien )Tj 0.0004 Tc 1.97 0 Td (is )Tj 0.0331 Tc 1.036 0 Td (not )Tj 0.0246 Tc 1.768 0 Td (proper )Tj 0.0114 Tc 3.318 0 Td (and )Tj 0.0166 Tc 2.052 0 Td (the )Tj 0.0073 Tc 1.754 0 Td (non )Tj 0.0111 Tc 2.022 0 Td (liable )Tj 0.0212 Tc 2.738 0 Td (spouse )Tj 0.0162 Tc 3.638 0 Td (should )Tj 0.05 Tc 9.5562 0 0 9.5 395.4124 205.78 Tm (be )Tj 0.0204 Tc 9.5 0 0 9.5 409.3307 205.78 Tm (informed )Tj 0.0465 Tc 4.396 0 Td (if )Tj 0.0292 Tc 0.773 0 Td (the )Tj 0.0305 Tc 1.811 0 Td (Service )Tj 0.0168 Tc 3.834 0 Td (plans )Tj 0 Tc 2.788 0 Td (a )Tj 0.0187 Tc -51.207 -1.187 Td (sale )Tj 0.05 Tc 10.0237 0 0 9.5 73.1802 194.5 Tm (of )Tj 0.0292 Tc 9.5 0 0 9.5 84.2699 194.5 Tm (the )Tj 0.0201 Tc 1.788 0 Td (entire )Tj 0.031 Tc 2.947 0 Td (homestead )Tj 0.0162 Tc 5.533 0 Td (property. )Tj EMC ET endstream endobj 9 0 obj <>]/Height 3319/Type/XObject>>stream -&B33a,#ȸB93`""2HGG1RDUÈ*^? 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