COLON v. STRAWBERRY, et al

Filing 47

ORDER adopting the magistrate judge's 45 Second Report and Recommendation. The 33 Motion for Partial Summary Judgment is GRANTED, as the federal tax liens for Darryl Strawberry's 1989 and 1990 federal income ta x liabilities have a first priority claim against Strawberry's interest in the deferred compensation agreement between Strawberry and Sterling Mets, L.P., but such priority does not extinguish the Mets' right to seek reasonable attorneys' fees and costs should any surplus funds be available after satisfaction of the IRSs tax lien. Signed by CHIEF JUDGE M CASEY RODGERS on 11/18/2013. (djb)

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UNITED STATES DISTRICT COURT
NORTHERN DISTRICT OF FLORIDA
TALLAHASSEE DIVISION

MARY W. COLON, Trustee,
Plaintiff,
v.

Case No. 4:12cv101-MCR/CAS

DARRYL STRAWBERRY, et al.
Defendants.
___________________________/
ORDER
This cause is before the Court on consideration of the Magistrate Judge’s Second
Report and Recommendation dated July 26, 2013. (Doc. 45). The parties have been
furnished a copy of the Second Report and Recommendation and afforded an opportunity
to file objections pursuant to Title 28, United States Code, Section 636(b)(1).

No

objections have been filed. Having considered the Second Report and Recommendation
and the record, the Court has determined that the Report and Recommendation should be
adopted.
Accordingly, it is now ORDERED as follows:
1.

The Magistrate Judge’s Second Report and Recommendation (doc. 45) is

adopted and incorporated by reference in this order.
2.

The Motion by United States for Partial Summary Judgment (doc. 33) is

GRANTED, as the federal tax liens for Darryl Strawberry’s 1989 and 1990 federal income
tax liabilities have a first priority claim against Strawberry’s interest in the deferred
compensation agreement between Strawberry and Sterling Mets, L.P., but such priority
does not extinguish the Mets’ right to seek reasonable attorneys’ fees and costs should any

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surplus funds be available after satisfaction of the IRS’s tax lien.
DONE AND ORDERED this 18th day of November, 2013.

M. Casey Rodgers
M. CASEY RODGERS
CHIEF UNITED STATES DISTRICT JUDGE

Case No. 4:12cv101-MCR/CAS