United States of America v. Clark JR. et al

Filing 87

ORDER Granting 86 Stipulation Regarding Schedule. Status Conference set for 12/8/2015 09:30 AM in LV Courtroom 3B before Magistrate Judge Peggy A. Leen. Signed by Magistrate Judge Peggy A. Leen on 10/9/15. (Copies have been distributed pursuant to the NEF - TR)

Case 2:14-cv-01372-JAD-PAL Document 86 Filed 10/08/15 Page 1 of 5

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CAROLINE D. CIRAOLO
Acting Assistant Attorney General

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VIRGINIA CRONAN LOWE
RIKA VALDMAN
Trial Attorneys, Tax Division
U.S. Department of Justice
P.O. Box 683
Ben Franklin Station
Washington, D.C. 20044
Tel: [phone]
Fax: [phone]
[e-mail]
[e-mail]

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Of Counsel:
DANIEL G. BOGDEN
United States Attorney

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Attorneys for the United States of America
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IN THE UNITED STATES DISTRICT COURT FOR THE
DISTRICT OF NEVADA

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UNITED STATES OF AMERICA,
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Civil No. 2:14-cv-01372 JADPAL

Plaintiff,
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v.
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PAT CLARK, JR., individually, as Executor of
the Estate of Bernice Clark, as Trustee of the Pat
Clark, Jr. Separate Property Trust, as Trustee of
the Pat Clark Voting Stock Trust, as Trustee of
the Pat Clark GST Trust, as Trustee of the Pat
Clark Issue Trust, as Trustee of the Bernice
Clark Retained Annuity Trust #2, and as Trustee
of the Bernice Clark 2000 Retained Annuity
Trust

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BARBARA C. KLASSEN, individually, as
Trustee of the Barbara C. Klassen Legacy Trust,
and as Trustee of the Clark Ranch House Trust,

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JOANN CALLAHAN a/k/a JOANN P.
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STIPULATION
REGARDING SCHEDULE
and [Proposed] ORDER

Case 2:14-cv-01372-JAD-PAL Document 86 Filed 10/08/15 Page 2 of 5

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CLARK, individually, as Trustee of the Joann
Clark Legacy Trust, and as Trustee of The Clark
Ranch House Trust;
MARY LOUISE HOUSTON, individually, as
Trustee of the Saucer 5 Legacy Trust, and as
Trustee of the Clark Ranch House Trust; as
Trustee of the Houston Irrevocable Trust;

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KIMBERLY WASSERBURGER KOUBA;
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C.R. CLARK;
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RORY CLARK;
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DANIEL T. CALLAHAN;
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Defendants.
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The United States of America and the defendants, by and through their undersigned
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counsel, hereby submit this stipulated schedule, pursuant to the direction of the Court at the
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status hearing held in this matter on October 6, 2015.
1. A settlement conference was held in this matter on August 13, 2015. As a result of
agreements made at the settlement conference, it was determined that the gift and estate tax
liabilities at issue in this matter would need to be recomputed.
2. The undersigned attorneys for defendants Barbara Klassen, Joann Callahan, Kimberly
Wasserburger Kouba, C.R. Clark, Rory Clark, and Daniel T. Callahan (hereinafter referred to as
“Sisters’ Counsel”) and their accountants have prepared revised gift tax computations for the
years at issue in this matter and forwarded these computations to the undersigned attorneys for
defendant Pat Clark, Jr. (hereinafter “Clark’s Counsel”).

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Case 2:14-cv-01372-JAD-PAL Document 86 Filed 10/08/15 Page 3 of 5

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3. The Sisters’ Counsel and Clark’s Counsel shall have until October 30, 2015 to review

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and provide any edits to the gift tax computations and forward these computations to the

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undersigned counsel for the government.

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4. The government shall have until November 15, 2015 to review the calculations,

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compute the penalties and interest associated with the revised gift tax liabilities, and provide that

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information to the Sisters’ Counsel and Clark’s Counsel.

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5. The Sisters’ Counsel and Clark’s Counsel shall have until December 15, 2015, to re-

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compute the estate tax at issue in this matter, to provide edits to the estate tax computations, and

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to provide these computations to the government’s counsel.

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6. The government shall have until January 8, 2015, to review the calculations, compute

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the penalties and interest associated with the revised estate tax liabilities, and provide that

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information to the Sisters’ Counsel and Clark’s Counsel.

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7. The Sisters’ Counsel and Clark’s Counsel shall have until March 8, 2016 to continue
to negotiate to resolve the issues presented in their cross-claims.

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Respectfully submitted this 8th day of October, 2015.
CAROLINE D. CIRAOLO
Acting Assistant Attorney General

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_/s/ Virginia Cronan Lowe__________
VIRGINIA CRONAN LOWE
RIKA VALDMAN
Trial Attorneys, Tax Division
U. S. Department of Justice

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Of Counsel:
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DANIEL BOGDEN
United States Attorney

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Case 2:14-cv-01372-JAD-PAL Document 86 Filed 10/08/15 Page 4 of 5

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WINSTEAD PC

SOLOMON DWIGGINS & FREER, LTD.

/s/ Stephanie Loomis-Price
STEPHANIE LOOMIS-PRICE
TRISHA J. ENGLISH
1100 JPMorgan Chase Tower
600 Travis Street
Houston, TX 77002
Telephone: [phone]
Attorneys for Pat Clark, Jr.

/s/ Alexander G. LeVeque
ALEXANDER G. LEVEQUE (#11183)
STEVEN E. HOLLINGWORTH
9060 West Cheyenne Avenue
Las Vegas, NV 89129
Telephone: [phone]
Attorneys for BarbaraKlassen, JoanCalallahan
Kimberly Wasserburger Kouba, C.R. Clark, Rory
Clark, Daniel T. Callahan

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IT IS SO ORDERED.
IT IS FURTHER ORDERED that a status conference will be held in this matter on
December 8, 2015, at 9:30 a.m., in 3B
______________________________________. If the parties file documents resolving this
matter prior to the scheduled conference date, the status conference shall be taken off the
calendar.
October 9, 2015
Dated: _____________________

____________________________
PEGGY A. LEEN
United States Magistrate Judge

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Case 2:14-cv-01372-JAD-PAL Document 86 Filed 10/08/15 Page 5 of 5

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CERTIFICATE OF SERVICE

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I hereby certify that on this 8th day of October, 2015, I electronically filed the foregoing
document with the Clerk of Court using the CM/ECF system, which will send notification of
such filing pursuant to the CM/ECF system, and by first class mail, postage prepaid, to:
Mary Louise Houston
461 East Center Street
Central, Utah 84722
/s/ Virginia Cronan Lowe
VIRGINIA CRONAN LOWE
Trial Attorney
United States Department of Justice, Tax Division

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