U.S. v. Anderson, 2:13-cv-1271-JAM-EFB. (2016)
Court: District Court, E.D. California
Number: infdco20160325l03
Visitors: 9
Filed: Mar. 24, 2016
Latest Update: Mar. 24, 2016
Summary: JUDGMENT ON THE SECOND CLAIM FOR RELIEF JOHN A. MENDEZ , District Judge . Pursuant to the stipulation between Plaintiff the United States of America and Defendant Nancy Green, individually and as a representative of the Estate of John R. Anderson, JUDGMENT is hereby entered on the second claim for relief stated in the Complaint as follows: 1. The United States has valid statutory liens for unpaid federal taxes that arose pursuant to 26 U.S.C. 6321 and 6322, and attach to all property an
Summary: JUDGMENT ON THE SECOND CLAIM FOR RELIEF JOHN A. MENDEZ , District Judge . Pursuant to the stipulation between Plaintiff the United States of America and Defendant Nancy Green, individually and as a representative of the Estate of John R. Anderson, JUDGMENT is hereby entered on the second claim for relief stated in the Complaint as follows: 1. The United States has valid statutory liens for unpaid federal taxes that arose pursuant to 26 U.S.C. 6321 and 6322, and attach to all property and..
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JUDGMENT ON THE SECOND CLAIM FOR RELIEF
JOHN A. MENDEZ, District Judge.
Pursuant to the stipulation between Plaintiff the United States of America and Defendant Nancy Green, individually and as a representative of the Estate of John R. Anderson, JUDGMENT is hereby entered on the second claim for relief stated in the Complaint as follows:
1. The United States has valid statutory liens for unpaid federal taxes that arose pursuant to 26 U.S.C. §§ 6321 and 6322, and attach to all property and rights to property belonging to the Estate of Mr. Anderson, including the real property located at 1601 Berkeley Way, Sacramento, California, 95819 ("the Berkeley Way Property").
2. The United States' federal tax liens have priority over any and all interests in the Berkeley Way Property held by Ms. Green and/or the Estate of John R. Anderson.
3. It is declared and adjudged that any and all transfers from Mr. Anderson and/or Ms. Green are null and void, are to be set aside, and have no effect as to the rights of the United States with respect to the Berkeley Way Property.
4. It is further declared and adjudged that Ms. Green holds only bare legal title of the Berkeley Way Property as the nominee, alter ego, and/or fraudulent transferee of Mr. Anderson.
IT IS SO ORDERED.
Source: Leagle
