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U.S. v. VACANTE

No. 1:08-CV-01349-OWW-DLB.

717 F.Supp.2d 992 (2010)

UNITED STATES of America, Plaintiff, v. Frank A. VACANTE, et al., Defendants.

United States District Court, E.D. California.

May 20, 2010.

Attorney(s) appearing for the Case

Adair Ford Boroughs , Guy Patrick Jennings , U.S. Department of Justice, Washington, DC, for Plaintiff.

Frank Vacante , Hilmar, CA, pro se.

Ute Vacante , Hillmar, CA, pro se.

Darryl J. Horowitt , Coleman & Horowitt, LLP, Fresno, CA, Deirdre McGrath , Modesto, CA, Marc Merrill Hartley , Law Office of Marc Hartley, Stockton, CA, Ronald William Hillberg , Law Office of Ronald W. Hillberg, Turlock, CA, Jane Ann O'Donnell , Deputy Attorney General, Edmund G. Brown Jr. , Attorney General of California, Sacramento, CA, Clarisa M. Rockwell , Los Angeles, CA, Roger S. Matzkind , Merced, CA, Jeffrey Scott Allison , Houser and Allison, Irvine, CA, for Defendants.

Adair Ford Boroughs , U.S. Department of Justice, Washington, DC. for Defendant and Counter Defendant.

MEMORANDUM DECISION RE DEFENDANTS' MOTION FOR SUMMARY JUDGMENT (Doc. 105) AND MOTION TO DISMISS (DOC. 124); PLAINTIFF UNITED STATES OF AMERICA'S MOTION FOR PARTIAL SUMMARY JUDGMENT (Doc. 119)

OLIVER W. WANGER, District Judge.

I. INTRODUCTION.

Plaintiff United States filed this action to reduce federal tax assessments to judgment and foreclose federal tax liens on real property on June 10, 2008. The tax assessments at issue are against husband...

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