United States v. McNulty
United States District Court for the Northern District of California
446 F. Supp. 90 (1978)
Franklin McNulty (defendant) won $128,410 in an Irish sweepstakes, collected the winnings in Ireland, and deposited them in a secret account on the Island of Jersey. He was convicted of tax evasion and jailed, and the IRS (plaintiff) separately sued him civilly, winning a judgment of $67,791 for unpaid taxes. Because McNulty had no assets besides the Jersey account, the IRS moved to have the court order him to transfer funds from that account, located outside U.S. territory, to the court clerk.
Whether a court's personal jurisdiction over an individual grants the court authority to order that individual to transfer property, regardless of the property's location.