United States of America v. Lund et al

Filing 75

ORDER: Adopting Judge Coffin's Findings and Recommendation 69 and Granting Plaintiff's Motion for Summary Judgment 59 . Signed on 4/1/2013 by Chief Judge Ann L. Aiken. (lg)

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF OREGON

UNITED STATES OF AMERICA,

Case No.

6:12-62-TC
ORDER

Plaintiff,

v.
ROBERT A. LUND and COLLEEN
L. LUND,
Defendants.
Aiken, Chief Judge:
Magistrate Judge Coffin issued his Findings and Recommendation
in the above-captioned action on January 31,
Judge

Coffin

recommends

that

plaintiff's

2013.

motion

Magistrate
for

summary

judgment be granted and the tax assessments and liabilities against
defendants be reduced to judgment. The matter is now before me. See
28 U.S.C.

§

636(b)(1)(B) and Fed. R. Civ. P. 72(b).

When either party objects

to

any portion of a

magistrate

judge's Findings and Recommendation, the district court must make

-1-

ORDER

a de novo determination of that portion of the magistrate judge's
report.

See

28

U.S.C.

636(b) (1);

§

Commodore Business Machines, Inc.,
1981).

Defendant

Robert

Lund

McDonnell

Douglas

Corp.

656 F.2d 1309, 1313

filed

timely

v.

(9th Cir.

objections

to

the

Findings and Recommendation.

Upon de novo review of Magistrate

Judge

Recommendation,

Coffin's

Summary

Findings

judgment

based

and
on

undisputed

issues

I
of

find

no

fact

error.

does

not

deprive defendants of their right to trial by jury. In re Slatkin,
525 F.3d 805, 811 (9th Cir. 2008)
one hundred years

ago,

a

("As the Supreme Court held, over

summary judgment proceeding does

not

deprive the losing party of its Seventh Amendment right to a jury
trial.").
THEREFORE, IT IS HEREBY ORDERED that Magistrate Judge Coffin's
Findings and Recommendation

(doc.

69)

filed January 31,

2013 is

ADOPTED in its entirety. Plaintiff's Motion for Summary Judgment
(doc. 59) is GRANTED.
IT IS SO ORDERED.
Dated this

~day

United

-2-

ORDER

2013.

District Judge