Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

United States v. Clingenpeel

August 20, 2009

UNITED STATES OF AMERICA, PLAINTIFF,
v.
RAY CLINGENPEEL; SHIRLEY A. CLINGENPEEL; TUFFY RUFFY TRUST BY DAVID K. JACOBS, TRUSTEE TRUSTEE; SUSAN BELL TRUST BY AND/OR BY ANITA MORRISON, BY ANITA MORRISON, TRUSTEE; ATEL DAVID K. JACOBS, TRUSTEE; AND/OR RESIDENTIAL CREDIT SOLUTIONS; CALIFORNIA FRANCHISE TAX BOARD, CAPITAL GROUP; STATE OF TASHIMA FAMILY TRUST BY MIKIYE CITIBANK (SOUTH DAKOTA) NA; TASHIMA, TRUSTEE, DEFENDANTS.



The opinion of the court was delivered by: Oliver W. Wanger United States District Judge

SCHEDULING CONFERENCE ORDER

Cut-Off: 7/15/10

Non-Dispositive Motion Filing Deadline: 9/1/10

Deadline: 9/20/10

Dispositive Motion Filing

Settlement Conference Date:

None

Pre-Trial Conference Date: 11/29/10 11:00 Ctrm. 3

Trial Date: 1/4/11 9:00

Ctrm. 3 (CT-5 days)

I. Date of Scheduling Conference. August 20, 2009.

The State of California Franchise Tax Board has filed a disclaimer.

Citibank South Dakota NA has not yet been served.

The Tashima Family Trust has filed a disclaimer of interest as their lien has been fully paid.

Ray Clingenpeel did not appear.

III. Summary of Pleadings

1. This is a civil action brought by the United States of America: (a) to reduce to judgment federal tax assessments against Ray Clingenpeel and Shirley A. Clingenpeel ("taxpayers") for the taxable years ending December 31, 1996 through 2000; (b) to adjudicate that the Tuffy Ruffy Trust and Susan Bell Trust are nominees, alter egos, and fraudulent transferees of the taxpayers; (c) to adjudicate that Tuffy Ruffy Trust and Susan Bell Trust are sham trusts; and (d) to foreclose federal tax liens against two parcels of real property.

2. The taxpayers deny that they made any fraudulent transfers; deny that Tuffy Ruffy Trust and Susan Bell Trust are nominees, alter egos, or fraudulent transferees of the taxpayers; deny that Tuffy Ruffy Trust and Susan Bell Trust are sham trusts; and deny the amount of the federal tax assessments against the taxpayers are accurate.

3. The remaining Defendants - Atel Capital Group, Residential Credit Solutions, Citibank South Dakota NA - are named only because they may claim an interest in the subject property. The United States anticipates that a stipulation determining priority will be prepared early in this case and that an Order disbursing proceeds will be entered after the sale of the subject property.

IV. Orders Re Amendments To Pleadings

1. The parties do not anticipate amending the pleadings at this time.

2. The parties do not anticipate joining any additional parties.

V. Factual Summary

A. Admitted Facts Which Are Deemed Proven Without Further Proceedings

1. The United States of American sues, as sovereign, to enforce Federal tax assessments.

2. Ray Clingenpeel is an individual resident of the Eastern District of ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.