United States of America v. Whitman et al
Filing
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[PLEASE DISREGARD] DEFAULT JUDGMENT against Donald R Whitman signed by Chief Judge Morrison C. England, Jr on 8/26/13. (Kaminski, H) Modified on 8/26/2013 (Kaminski, H).
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UNITED STATES DISTRICT COURT
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FOR THE EASTERN DISTRICT OF CALIFORNIA
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UNITED STATES OF AMERICA,
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Plaintiff,
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No. 2:12-cv-2316-MCE-EFB
v.
ORDER
DONALD R. WHITMAN; CYNTHIA L.
CHERRY, formerly known as CYNTHIA
L. WHITMAN; WILLIAM RYAN
FOWLER, in his capacity as Trustee of
RUBY TRUST; WHITEWATER, LLC;
STATE OF CALIFORNIA FRANCHISE
TAX BOARD,
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Defendants.
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Plaintiff’s motion for entry of default judgment came on regularly for hearing before the
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assigned magistrate judge on July 10, 2013. The matter was referred to a United States
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Magistrate Judge pursuant to Local Rule 302(c)(19) and 28 U.S.C. § 636(b)(1).
On July 31, 2013, the magistrate judge filed findings and recommendations herein which
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contained notice to the parties that any objections to the findings and recommendations were to be
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filed within fourteen days. No objections were filed.
The court has reviewed the file and finds the findings and recommendations to be
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supported by the record and by the magistrate judge’s analysis.
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Accordingly, IT IS HEREBY ORDERED that:
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1. The Findings and Recommendations filed July 31, 2013, are adopted in full;
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2. Plaintiff’s motion for default judgment, ECF No. 22, is granted in part, as follows:
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a. As to Count One of the complaint, default judgment is entered in favor of the
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United States and against Donald Whitman in the amount of $486,853.17 for Mr. Whitman’s
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1996 through 2001 individual income tax liabilities, plus accrued statutory interest and additions
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under 28 U.S.C. § 1961(c) and 26 U.S.C. § 6621 from May 31, 2013;
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b. As to Count Three of the complaint, default judgment is entered in favor of
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the United States and against Donald Whitman in the amount of $2,369.81 for Mr. Whitman’s
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2004 joint federal income tax liabilities, plus accrued statutory interest and additions under 28
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U.S.C. § 1961(c) and 26 U.S.C. § 6621 from May 31, 2013;
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c. As to Count Seven of the complaint, the court determines and adjudges that
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defendants Ruby Trust, Whitewater LLC, and Cynthia Cherry are the fraudulent transferees of
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Donald Whitman and Cynthia Cherry, and the purported transfers of the Subject Property are set
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aside and title returned in the name of Donald R. Whitman and Cynthia L. Cherry; and
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d. The court determines and adjudges that the United States has valid liens against
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all property and rights to property of Donald Whitman and Cynthia Cherry, including but not
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limited to the Subject Property.
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Date: August 26, 2013
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_____________________________________
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___________________________________________
MORRISON C. ENGLAND, JR., CHIEF JUDGE
UNITED STATES DISTRICT COURT
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