United States of America v. Whitman et al

Filing 33

[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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1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, 12 Plaintiff, 13 14 15 16 17 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, 18 Defendants. 19 Plaintiff’s motion for entry of default judgment came on regularly for hearing before the 20 21 assigned magistrate judge on July 10, 2013. The matter was referred to a United States 22 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 23 24 contained notice to the parties that any objections to the findings and recommendations were to be 25 filed within fourteen days. No objections were filed. The court has reviewed the file and finds the findings and recommendations to be 26 27 supported by the record and by the magistrate judge’s analysis. 28 ///// 1 1 Accordingly, IT IS HEREBY ORDERED that: 2 1. The Findings and Recommendations filed July 31, 2013, are adopted in full; 3 2. Plaintiff’s motion for default judgment, ECF No. 22, is granted in part, as follows: 4 a. As to Count One of the complaint, default judgment is entered in favor of the 5 United States and against Donald Whitman in the amount of $486,853.17 for Mr. Whitman’s 6 1996 through 2001 individual income tax liabilities, plus accrued statutory interest and additions 7 under 28 U.S.C. § 1961(c) and 26 U.S.C. § 6621 from May 31, 2013; 8 b. As to Count Three of the complaint, default judgment is entered in favor of 9 the United States and against Donald Whitman in the amount of $2,369.81 for Mr. Whitman’s 10 2004 joint federal income tax liabilities, plus accrued statutory interest and additions under 28 11 U.S.C. § 1961(c) and 26 U.S.C. § 6621 from May 31, 2013; 12 c. As to Count Seven of the complaint, the court determines and adjudges that 13 defendants Ruby Trust, Whitewater LLC, and Cynthia Cherry are the fraudulent transferees of 14 Donald Whitman and Cynthia Cherry, and the purported transfers of the Subject Property are set 15 aside and title returned in the name of Donald R. Whitman and Cynthia L. Cherry; and 16 d. The court determines and adjudges that the United States has valid liens against 17 all property and rights to property of Donald Whitman and Cynthia Cherry, including but not 18 limited to the Subject Property. 19 Date: August 26, 2013 20 _____________________________________ 21 22 23 ___________________________________________ MORRISON C. ENGLAND, JR., CHIEF JUDGE UNITED STATES DISTRICT COURT 24 25 26 27 28 2

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