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United States v. Zurn

March 31, 2009

UNITED STATES OF AMERICA, PLAINTIFF,
v.
STANLEY ZURN; VALERY ZURN A.K.A. VALERIE ZURN; KELLUNION, LLC; ERNIE WELCH; COUNTY OF RIVERSIDE; CALIFORNIA, FRANCHISE TAX BOARD; AND DOES 1 THROUGH 10, DEFENDANTS.



The opinion of the court was delivered by: Honorable Judge Wu

AMENDED JUDGMENT AND ORDER OF SALE

Date: January 15, 2009

Location: Courtroom 10, 312 North Spring Street, Los Angeles, CA

The Motion for Summary Judgment filed by the United States of America (Plaintiff), came on for hearing before the Court on January 15, 2009. Based on the papers filed in this case, the arguments advanced at the hearing, and all other matters properly made part of the record, IT IS ORDERED:

Reduce Assessments to Judgment

1. As of December 31, 2008, the unpaid tax liability of Stanley P. Zurn was $1,013,945.77, and included both assessed and accrued liabilities (federal income taxes, additions to tax, interest, fees and collection costs), for tax years 1986 and 1987.

2. Stanley P. Zurn is personally liable and indebted to the United States of America for his unpaid tax liability, including subsequent additions to tax and interest as permitted by law, until the liability is paid in full.

3. The unpaid tax liability, including subsequent additions to tax and interest as permitted by law, until paid in full, is reduced to judgment against Stanley P. Zurn, resolving the first cause of action in the Complaint in favor of the United States.

Fraudulent Conveyance of Real Property

4. The United States is entitled to set aside the transfer of the real properties identified in paragraph 4a., 4b. and 4c.to the M. New Trust and, subsequently, to Kellunion, LLC on the ground that the conveyances were fraudulent, and in the alternative, on the ground that M. New Trust and Kellunion, LLC are mere nominees and alter egos of defendant Stanley Zurn and that he retained true ownership of his interest in those properties at all times.

a. The real property located at 427 Coronado Terrace, Los Angeles, CA. The legal description of the property is as follows: "Lot 12 of tract 7870, in the City of Los Angeles, as per map recorded in Book 110, page 93 of Maps, in the office of the County Recorder of Los Angeles County." The property's assessor number is APN 5157-005-012.

b. The real property located at 1621 Cortez Street, Los Angeles, CA. The legal description of the property is as follows: Lot 19 of Block D of Glassell's Subdivision of Lot 3 in Block 39 of Bancock's Survey, as per map recorded in Book 6, pages 138 and 139 of Miscellaneous Records, in the office of the County Recorder of Los Angeles County. The property's assessor parcel number is APN 5159-022-026.

c. The real property located at 1435 S. Union Avenue, Los Angeles, CA. The legal description of the property is as follows: Lot 37 of Margaret Tract, in the City of Los Angeles, as per map recorded in Book 15, page 44 of Miscellaneous Records, in the office of the County Recorder of Los Angeles County. The property's assessor parcel number is APN 5135-018-015.

Foreclosure of Federal Tax Liens

5. The United States of America has valid federal tax liens, in the amount of the unpaid tax liability, against the property interests of Stanley P. Zurn.

6. Stanley P. Zurn is the true owner of the three "subject properties," identified as:

a. The real property located at 427 Coronado Terrace, Los Angeles, CA. The legal description of the property is as follows: "Lot 12 of tract 7870, in the City of Los Angeles, as per map recorded in Book 110, page 93 of Maps, in the office of the County Recorder of Los ...


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