United States of America v. Gorokhovsky et al

Filing 54

ORDER signed by Judge Pamela Pepper on 2/28/2019 APPROVING 47 Amended Stipulation Between the United States and the State of Wisconsin Department of Revenue. (cc: all counsel)(cb)

UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF WISCONSIN
______________________________________________________________________________
UNITED STATES OF AMERICA,
Plaintiff,
Case No. 18-cv-590-pp
v.
VLADIMIR GOROKHOVSKY, et al.,
Defendants.
______________________________________________________________________________
ORDER APPROVING AMENDED STIPULATION BETWEEN THE UNITED
STATES AND THE STATE OF WISCONSIN DEPARTMENT OF REVENUE
(DKT. NO. 47)
______________________________________________________________________________
The plaintiff and defendant State of Wisconsin Department of Revenue
(“Wisconsin DOR”) have entered into a stipulation. Dkt. No. 47. The court
APPROVES the stipulation, and ORDERS:
1.

The Wisconsin DOR has a lien interest in the two real properties

identified in Counts II and III of the amended complaint. Dkt. No. 53. The
Wisconsin DOR’s lien is inferior to that of the United States by virtue of its
federal tax liens.
2.

The first real property is “the Mequon Property,” located at 10919

N. Hedgewood Lane, Mequon, WI, and more particularly described as:
Lot 16, of Block 5, in Scenic Heights Plat No. 1, located in the
Northwest 1/4 of Section 25 in Township 9 North, Range 21,
East, in the City of Mequon, Ozaukee County, Wisconsin.

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3.

The second real property is “The Brown Deer Property,” located at

4275 W. Cherrywood Lane, Brown Deer, WI, and more particularly described
as:
Unit No. 4275, in Building 102, together with said unit’s
respective undivided interest in the common elements and
limited common elements appurtenant thereto, in Cherrywood
Village Condominium, a condominium created and existing
under and by virtue of the Condominium Ownership Act of the
State of Wisconsin and by Declaration of Condominium dated
October 20, 1980 and recorded in the Office of the Register of
Deeds for Milwaukee County, Wisconsin on October 20, 1980,
Reel 1331, Images 1641 to 1679, inclusive, as Document No.
5433943; and Amendment to Declaration of Condominium for
Cherrywood Village Condominium dated October 24, 1980 and
recorded in said Register’s Office on October 28, 1980, Reel
1333, Images 1542 to 1555, incl. as Document No. 5435673,
and any further amendments. Incorporated herein by this
reference thereto is the real estate described in and subject to
said Declaration, which is located in the Village of Brown Deer,
County of Milwaukee, State of Wisconsin. The Post Office
address of said Unit is 4275 West Cherrywood Lane, Brown
Deer, Wisconsin.
4.

Any judgment entered in this case that authorizes the United

States to enforce its federal tax liens against either the Mequon Property or the
Brown Deer Property (described in paragraphs 2 and 3 above) shall state that
these properties will be sold free and clear of any liens held by the Wisconsin
DOR, with the Wisconsin DOR’s lien interest attaching to any proceeds not
subject to lienholders, mortgagees, purchasers for value, judgment creditors,
and pledges whose interests have been recorded before the department’s lien is
recorded.

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5.

The United States and the Wisconsin DOR each shall bear its own

costs and expenses, including attorneys’ fees, in connection with this
proceeding.
5.

This order supersedes the court’s June 19, 2018 Order Approving

Stipulation Between the United States and the State of Wisconsin Department
of Revenue. Dkt. No. 18.
BY THE COURT:

______________________________________
HON. PAMELA PEPPER
United States District Judge

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