The opinion of the court was delivered by: Manuel L. Real United States District Judge
ORDER CLOSING CASE WITHOUT PREJUDICE
Honorable Manuel L. Real Motion
Hearing: Date: October 26, 2009
United States Courthouse 312 N. Spring St. Los Angeles, CA 90012
This matter came before the Court for a hearing on Plaintiff's Motion for Summary Judgment on October 26, 2009, at which time counsel for defendant LAGUNA NURSERY appeared and informed the Court that it had filed a Voluntary Petition in the United States Bankruptcy Court, Central District of California, Docket No. 8:09-bk-21553-ES. Pursuant to the automatic stay under 11 U.S.C. § 362, and for good cause appearing therein, IT IS HEREBY ORDERED:
1. That the Complaint in this case on June 23, 2009, seeking to foreclose federal tax liens against real property located in Laguna Beach, California, is closed, without prejudice.
2. Pending the results of a final ruling from the Bankruptcy Court, this case may be re-opened to decide any matters not settled in the context of the pending Bankruptcy case.
3. The trial date set for October 27, 2009, is vacated. IT IS SO ORDERED.
Respectfully submitted, GEORGE S. CARDONA Acting United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division
VALERIE L. MAKAREWICZ Assistant United States Attorney
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