United States of America v. Peacock et al
United States of America |
John R. Peacock, Beverly J. Peacock, Kevin G. Elmore, Bayview Loan Servicing, LLC, M & T Mortgage Corporation, San Diego County, State of CA Franchise Tax Board and Citibank South Dakota, N.A. |
3:2015cv02460 |
October 30, 2015 |
US District Court for the Southern District of California |
San Diego Office |
San Diego |
David H. Bartick |
Anthony J. Battaglia |
Taxes (US Plaintiff or Defendant) |
26 U.S.C. ยง 7401 |
None |
Available Case Documents
The following documents for this case are available for you to view or download:
Document Text |
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Filing 72 ORDER granting 38 Plaintiff's Motion for Summary Judgment. The Court GRANTS the United States' summary judgment motion. (Doc. No. 38.) The Court finds that Mr. Peacock is indebted to the U.S. for a total of $562,242.841 as of 1/16/2 018, less any payments made or credits applied, plus any interest added. Additionally, the Court finds the Red Earth Alliance is a nominee of Mr. Peacock and that the U.S. possesses valid federal tax liens against Mr. Peacock's property and righ ts to property, including the Andorra Property. Finally, the Court finds that the U.S.'s federal liens have priority over the California Franchise Tax Board's liens.The Court also DENIES the Peacocks motion to reconsider its rejection of a motion the Peacock's filed challenging the Court's jurisdiction. (Doc. No. 63). Signed by Judge Anthony J. Battaglia on 9/18/2018. (All non-registered users served via U.S. Mail Service)(acc) |
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