United States of America v. O'Shea
| United States of America |
| Gerard O'Shea, Kathnell O'Shea, All About Beauty Trust, Kim J. O'Shea, Genesis Trust and Gand K Trust |
| 5:2012cv04075 |
| August 6, 2012 |
| US District Court for the Southern District of West Virginia |
| Beckley Office |
| Greenbrier |
| Irene C. Berger |
| Taxes (US Plaintiff or Defendant) |
| 26 U.S.C. ยง 7403 |
| None |
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Available Case Documents
The following documents for this case are available for you to view or download:
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Filing
139
MEMORANDUM OPINION AND ORDER: The Court ORDERS that Defendants' 128 MOTION for Stay of Execution of Judgment Pending Appeal be GRANTED; the Court's 121 Amended Judgment Order shall be STAYED pending appeal. Signed by Judge Irene C. Berger on 4/21/2015. (cc: attys; any unrepresented party) (slr)
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Filing
116
MEMORANDUM OPINION AND ORDER: On the 2nd day of February, 2015, a bench trial was held in the above matter. WHEREFORE, after careful consideration, and for reasons stated herein, the Court ORDERS that judgment be entered against the taxpayer Defend ants as follows: Gerard O'Shea for tax years 2003, and 2004, in the total amount of $312,633.71, with statutory additions and interest accruing from 02/02/2015; Kathnell O'Shea for tax years 2002, 2003, and 2004, in the total amount of $421,539.63, with statutory additions and interest accruing from 02/02/2015; All About Beauty Trust for tax years 2002, 2003, and 2004, in the total amount of $246,544.72, with statutory additions and interest accruing from 02/02/2015. The Court further ORDERS that the Genesis Trust and the Gand K Trust be set aside and disregarded for federal income tax purposes, and that the United States be permitted to foreclose its federal tax liens as more fully described herein against Gerar d O'Shea, Kathnell O'Shea, the All About Beauty Trust, the Genesis Trust as nominee/alter ego of Gerard and Kathnell O'Shea, and the Gand K Trust as nominee/alter ego of Gerard and Kathnell O'Shea. Signed by Judge Irene C. Berger on 02/20/2015. (cc: attys; any unrepresented party) (msa)
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Filing
87
MEMORANDUM OPINION AND ORDER: The Court ORDERS that the 66 MOTION for Summary Judgment by Defendant Kathnell O'Shea be DENIED. Signed by Judge Irene C. Berger on 8/28/2014. (cc: attys; any unrepresented party) (slr)
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Filing
65
MEMORANDUM OPINION AND ORDER: WHEREFORE, for the foregoing reasons, the Court finds that the First Amended Complaint for Federal Taxes does not present a fraud allegation against Defendants Gerard and Kathnell O'Shea. Consequently, the Court does hereby ORDER that the Defendant O'Shea's 61 MOTION to Dismiss First Amended Complaint be DENIED. Signed by Judge Irene C. Berger on 2/12/2014. (cc: attys; any unrepresented party) (msa)
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Filing
41
MEMORANDUM OPINION AND ORDER: The Court does ORDER that Defendant Astrid N. Dilullo's 4 MOTION to Dismiss be GRANTED; the Court DIRECTS the Clerk to dismiss Defendant Dilullo from this matter. Signed by Judge Irene C. Berger on 5/30/2013. (cc: attys; any unrepresented party) (slr)
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