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U.S. v. BELL

No. CV-F-95-5346 OWW/SMS.

27 F.Supp.2d 1191 (1998)

The UNITED STATES of America, Plaintiff, v. Glen D. BELL, Jeanette Bell, Glen and Jeanette Bell as Trustees of the Glen D. Bell Family Trust, Glen D. Bell and Jeanette Bell as Trustees of Racine Trust, Glen D. Bell as Trustee of Stark Management Company, Stockton Financial Corp., Defendants.

United States District Court, E.D. California.

September 29, 1998.

Attorney(s) appearing for the Case

G. Patrick Jennings, U.S. Department of Justice, Tax Division, Washington, DC, for Plaintiff.

Charles A. Wieland, Madera, CA, Alan Richard Coon, Bray Geiger Rudquist and Nuss, Stockton, CA, for Defendants.

Glen D. Bell, Modesto, CA, pro se.

Jeanette Bell, Modesto, CA, pro se.

MEMORANDUM OPINION AND ORDER RE: PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT, DEFENDANT GLEN D. BELL AND DEFENDANT JEANETTE BELL'S MOTION TO RECONSIDER PURSUANT TO FED.R.CIV.PROC. 60(b), CO-DEFENDANT STOCKTON FINANCIAL CORP. REQUEST FOR ATTORNEY'S FEES,

WANGER, District Judge.

The matters before the court are: 1) Plaintiff's motion for summary judgment for foreclosure of federal tax liens against real property allegedly owned by Glen D. Bell and Jeanette...

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