Eulich v. U.S.

Eulich v. U.S., (N.D.Tex. Case No. 99-CV-01842, August 18, 2004), involved a Bahamas offshore trust that was created a by a U.S. Settlor who later was investigated by the IRS. When the IRS served a formal request for documents from the trust, the Settlor refused to provide the documents and claimed that he had no control over the trust and had exhausted his powers to try to get the documents. The District Court disagreed, holding that the Settlor could still attempt to get the documents from the trust by appointing new administrators and by filing a lawsuit in the Bahamas. At any rate, the Court stated, it was not going to recognize the Settlor’s “impossibility defense” because the impossibility was self-created, i.e., the Settlor’s own drafting caused the impossibility. The Court found the Settlor in contempt and imposed a fine of $5,000 per day on the Settlor, to be increased to $10,000 per day after 30 days, and then after 45 days the Court would consider incarcerating the Settlor until the documents appeared.

• Eulich v. U.S., No. 99-CV-01842 (N.D. Tex. 08/19/2004)

• Judgment - Eulich v. U.S. (08/18/2004)

• Memorandum Opinion and Order - Eulich v. U.S. (08/18/2004)

• Report and Recommendation of U.S. Magistrate Judge (05/24/2004)

• Report and Recommendations of U.S. Magistrate Judge (05/12/2004)

• Report and Recommendations of U.S. Magistrate Judge (04/26/2004)

• Motion to Hold John Eulich in Contempt (04/12/2004)

• 5th Cir. Judgment - Eulich v. U.S. (10/23/2003)

• 5th Cir. Decision - Eulich v. U.S. 910/23/2003)

• Eulich's Response to Contempt Motion (07/16/2003)

• Motion to Hold Eulich in Contempt (06/27/2003)

• Report and Recommendations of U.S. Magistrate Judge (02/09/2001)

• Eulich Complaint (08/16/1999)