United States of America v. Clark JR. et al

Filing 93

ORDER Granting 91 Errata to 90 Supplemental Stipulation Regarding Schedule and Order. Status Conference set for 02/08/2016 at 9:30 a.m. in LV Courtroom 3B before Magistrate Judge Peggy A. Leen. Signed by Magistrate Judge Peggy A. Leen on 12/21/2015. (Copies have been distributed pursuant to the NEF - NEV)

Case 2:14-cv-01372-JAD-PAL Document 91 Filed 12/16/15 Page 1 of 5

1

CAROLINE D. CIRAOLO
Acting Assistant Attorney General

2
3
4
5
6
7

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]

8
9

Of Counsel:
DANIEL G. BOGDEN
United States Attorney

10
Attorneys for the United States of America
11
12

IN THE UNITED STATES DISTRICT COURT FOR THE
DISTRICT OF NEVADA

13
UNITED STATES OF AMERICA,
14
Civil No. 2:14-cv-01372 JADPAL

Plaintiff,
15
v.
16
17
18
19
20

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

21
22

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

23
JOANN CALLAHAN a/k/a JOANN P.
1

SUPPLEMENTAL
STIPULATION REGARDING
SCHEDULE and [Proposed]
ORDER

Case 2:14-cv-01372-JAD-PAL Document 91 Filed 12/16/15 Page 2 of 5

1
2
3
4

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;

5
KIMBERLY WASSERBURGER KOUBA;
6
C.R. CLARK;
7
RORY CLARK;
8
DANIEL T. CALLAHAN;
9
Defendants.
10
11
The United States of America and the defendants, by and through their undersigned
12
counsel, hereby submit this stipulated schedule, pursuant to the direction of the Court at the
13
status hearing held in this matter on December 8, 2015.
14
1. A settlement conference was held in this matter on August 13, 2015. On October 9,
15
2015, an Order was entered (Doc. 87) which approved the parties’ stipulated schedule for re16
computing the gift and estate tax liabilities, at issue in this matter, as a result of agreements made
17
at the settlement conference. As discussed at the status hearing on December, 8, 2015, the
18
parties submit this proposed revised schedule.
19
2. The undersigned attorneys for defendants Barbara Klassen, Joann Callahan, Kimberly
20
Wasserburger Kouba, C.R. Clark, Rory Clark, and Daniel T. Callahan (hereinafter referred to as
21
“Sisters’ Counsel”) and the undersigned attorneys for defendant Pat Clark, Jr. (hereinafter
22
“Clark’s Counsel”) have until December 22, 2015 to provide the undersigned counsel for the
23

2

Case 2:14-cv-01372-JAD-PAL Document 91 Filed 12/16/15 Page 3 of 5

1

government with additional information with regard to the issue of penalties assessed for the

2

outstanding federal gift tax liabilities at issue.

3
4

3. The government shall have until February 5, 2016, to respond to the Sisters’ Counsel
and Clark’s Counsel with regard to their submissions regarding penalties.

5

4. A status conference will be held with the Court on February 8, 2016, at 9:30 a.m.

6

5. The Sisters’ Counsel and Clark’s Counsel shall have until March 7, 2016, to re-

7

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

8

to provide these computations to the government’s counsel.

9

6. The government shall have until March 28, 2016, to review the calculations, compute

10

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

11

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

12
13

7. The Sisters’ Counsel and Clark’s Counsel shall have until June 3, 2016 to continue to
negotiate to resolve the issues presented in their cross-claims.

14
15

Respectfully submitted this 16th day of December, 2015.

16

CAROLINE D. CIRAOLO
Acting Assistant Attorney General

17
18
19

IT IS SO ORDERED this 21st day of
December, 2015.

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

20
21
22

__________ __________________
_____________________________
_____ _
___
___
_
_
Peggy A Leen
Peggy A. Leen
g
Le
United States Magistrate Judge

Of Counsel:
DANIEL BOGDEN
United States Attorney

23

3

Case 2:14-cv-01372-JAD-PAL Document 91 Filed 12/16/15 Page 4 of 5

1

WINSTEAD PC

SOLOMON DWIGGINS & FREER, LTD.

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.

Steven E. Hollingworth
ALEXANDER G. LEVEQUE (#11183)
STEVEN E. HOLLINGWORTH
9060 West Cheyenne Avenue
Las Vegas, NV 89129
Telephone: [phone]
Attorneys for Barbara Klassen, Joann Callahan
Kimberly Wasserburger Kouba, C.R. Clark, Rory
Clark, Daniel T. Callahan

2
3
4
5
6
7
8
9
10

IT IS SO ORDERED.
Dated: _____________________

____________________________
PEGGY A. LEEN
United States Magistrate Judge

11
12
13
14
15
16
17
18
19
20
21
22
23

4

Case 2:14-cv-01372-JAD-PAL Document 91 Filed 12/16/15 Page 5 of 5

1
CERTIFICATE OF SERVICE

2
3
4
5
6
7
8
9

I hereby certify that on this 16th day of December, 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

10
11
12
13
14
15
16
17
18
19
20
21
22
23

5