CANDYCE MARTIN 1999 IRREVOCABLE TRUST v. U.S.

No. C 08-5150 PJH.

822 F.Supp.2d 968 (2011)

CANDYCE MARTIN 1999 IRREVOCABLE TRUST, Petitioner, v. The UNITED STATES of America, Respondent.

United States District Court, N.D. California.

October 6, 2011.


Attorney(s) appearing for the Case

Emily J. Kingston , Jay Robert Weill , Steven Morris Katz , Wendy Kay Abkin , Sideman & Bancroft LLP, San Francisco, CA, for Petitioner

Amy Talburt Matchison , Jennifer Auchterlonie , U.S. Department of Justice, Joseph A. Sergi , Attorney at Law, Washington, DC, for Respondent.


ORDER DENYING PETITION AND ENTERING FINDINGS OF FACT AND CONCLUSIONS OF LAW

PHYLLIS J. HAMILTON, District Judge.

This matter came on for a court trial on August 22, 23, 25, 26, 29, and 30, 2011. The parties appeared through counsel at trial and filed post-trial proposed findings of fact and conclusions of law on September 9, 2011. Having carefully considered the papers, the evidence presented at trial, the argument of counsel and the relevant legal authority...

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