Civil Case No. 07-1076-HU.

598 F.Supp.2d 1160 (2009)

KEY BANK NATIONAL ASSOCIATION, Plaintiff, v. Ronald G. VAN NOY, et al, Defendants. United States of America, Third-Party Plaintiffs, v. Dennis D'Annunzio, Sue Ann D'Annunzio, f/k/a Sue Ann Van Noy, and Barklen, LLC, Third-Party Defendants.

United States District Court, D. Oregon.

February 2, 2009.

Attorney(s) appearing for the Case

Rochelle L. Stanford, Pite Duncan, LLP, El Cajon, CA, for Plaintiff.

Karin J. Immergut, United States Attorney, District of Oregon, Adam F. Hulbig, Trial Attorney, Tax Division, United States Department of Justice, Washington, DC, for Defendant United States.

Shannon Raye Martinez, Saalfeld Griggs PC, Salem, OR, for Defendant American Tower, L.P.


KING, District Judge:

The Honorable Dennis J. Hubel, United States Magistrate Judge, filed Findings and Recommendation on January 14, 2009. The matter is before this court. See 28 U.S.C. § 636(b)(1)(B) and Fed.R.Civ.P. 72(b). No objections have been timely filed. This relieves me of my obligation to give the factual findings de novo review. Lorin Corp. v. Goto & Co., Ltd., 700 F.2d 1202

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