United States of America v. Abernathy et al

Defendant: Superior Electric Supply Co., Harvey M. Abernathy, Julie D. Abernathy, Livingston & Mattesich Law Corp., State of California Employment Development Department, Colorado Compensation Insurance Authority and San Joaquin County
Plaintiff: United States of America
 
Case Number: 2:2013cv00590
Filed: March 26, 2013
 
Court: California Eastern District Court
Office: Sacramento Office
County: San Joaquin
Referring Judge: Dale A. Drozd
Presiding Judge: Kimberly J. Mueller
 
Nature of Suit: Taxes
Cause of Action: 26:7403 Suit to Enforce Federal Tax Lien
Jury Demanded By: None

Available Case Documents

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Date Filed#Document Text
July 1, 2013 15 Opinion or Order of the Court ORDER signed by Judge Kimberly J. Mueller on 6/28/13 ORDERING that the United States has to and through 7/24/13 to serve Superior Electric Supply Co. a division of Rose Electric Supply, Inc., by delivering by hand a copy of the summons and complain t to the California Secretary of State as provided under California law; and that a copy of the Summons, Complaint and this Order will be mailed to Superior Electric Supply Co. a division of Rose Electric Supply, Inc., in the event that the identity and address of the registered agent or other appropriate representative for service are ascertained before the expiration of the time herein prescribed for service. (Becknal, R)
December 26, 2013 31 Opinion or Order of the Court ORDER signed by Judge Kimberly J. Mueller on 12/24/2013 ORDERING remaining dates set in the court's 19 Pretrial Scheduling Order are hereby VACATED; Settlement Conference SET for 3/6/2014 at 10:00 AM in Courtroom 8 (DAD) before Judge Dale A. Drozd; The case is SET for further status conference before the undersigned on 4/3/2014 at 2:30 p.m. in Courtroom 3; this status will be vacated if the parties settle before this date. (Waggoner, D)
January 9, 2014 36 Opinion or Order of the Court ORDER signed by Judge Kimberly J. Mueller on 1/8/2014 ORDERING that the remaining dates in the court's 19 pretrial scheduling order are hereby VACATED. Upon the parties waiver of conflict, the case is set for a settlement conference on 3/6/201 4 at 10:00 AM in Courtroom 27 (DAD) before Magistrate Judge Dale A. Drozd. Confidential settlement conference statements are due at least seven days prior to the Settlement Conference. A further status conference is set for 4/3/2014 at 02:30 PM in Courtroom 3 (KJM) before Judge Kimberly J. Mueller. (Zignago, K.)
August 18, 2014 62 Opinion or Order of the Court FINDINGS and RECOMMENDATIONS signed by Magistrate Judge Dale A. Drozd on 8/18/14 recommending that 22 MOTION for DEFAULT JUDGMENT be granted; The district court enter a default judgment against the State of California Employment Development Depar tment, defendant Colorado Compensation Insurance Authority, aka Pinnacol Assurance, and defendant Superior Electric Supply Company, a division of Rose Electric Supply, Inc.; The district court order that neither defendant Colorado Compensation Insura nce Authority, aka Pinnacol Assurance, nor defendant Superior Electric Supply Company, a division of Rose Electric Supply, Inc., has an interest in the Blackswain Property; and that the district court order that the interest of defendant the State of California Employment Development Department in the Blackswain Property by virtue of its state tax lien is inferior to that of the United States by virtue of its federal tax liens. Referred to Judge Kimberly J. Mueller; Objections to F&R due within 14 days after these findings and recommendations are filed. (Meuleman, A)
September 29, 2014 63 Opinion or Order of the Court ORDER signed by Judge Kimberly J. Mueller on 9/29/2014 ADOPTING IN FULL 62 Findings and Recommendations; GRANTING 22 Motion for Default Judgment; ENTERING default judgment against defendants State of California Employment Development Department, Colorado Compensation Insurance Authority, aka Pinnacol Assurance, and Superior Electric Supply Company, a division of Rose Electric Supply, Inc.; FINDING that neither Colorado Compensation Insurance Authority, aka Pinnacol Assurance, nor Superior El ectric Supply Company, a division of Rose Electric Supply, Inc. has an interest in the Blackswain Property; FINDING that the interest of the State of California Employment Development Department in the Blackswain Property by virtue of its state tax lien is inferior to that of the United States by virtue of its federal tax liens. (Michel, G)
September 29, 2014 64 Opinion or Order of the Court DEFAULT JUDGMENT entered by Judge Kimberly J. Mueller on 9/29/2014 against Colorado Compensation Insurance Authority, State of California Employment Development Department, Superior Electric Supply Co. (Michel, G)

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Defendant: Superior Electric Supply Co.
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Defendant: Harvey M. Abernathy
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Defendant: Julie D. Abernathy
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Defendant: Livingston & Mattesich Law Corp.
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Defendant: State of California Employment Development Department
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Defendant: Colorado Compensation Insurance Authority
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Defendant: San Joaquin County
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Plaintiff: United States of America
Represented By: Adam Ryan Smart
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