United States of America v. O'Shea

Plaintiff: United States of America
Defendant: Gerard O'Shea, Kathnell O'Shea, All About Beauty Trust, Kim J. O'Shea, Genesis Trust and Gand K Trust
Case Number: 5:2012cv04075
Filed: August 6, 2012
Court: West Virginia Southern District Court
Office: Beckley Office
County: Greenbrier
Presiding Judge: Irene C. Berger
Nature of Suit: Taxes (US Plaintiff or Defendant)
Cause of Action: 26:7403
Jury Demanded By: None

Available Case Documents

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Date Filed#Document Text
February 20, 2015 116 Opinion or Order of the Court 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)
April 21, 2015 139 Opinion or Order of the Court 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)
May 30, 2013 41 Opinion or Order of the Court 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)
February 12, 2014 65 Opinion or Order of the Court 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)
August 28, 2014 87 Opinion or Order of the Court 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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Plaintiff: United States of America
Represented By: Gary L. Call
Represented By: Christopher W. Sanders
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Defendant: Gerard O'Shea
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Defendant: Kathnell O'Shea
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Defendant: All About Beauty Trust
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Defendant: Kim J. O'Shea
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Defendant: Genesis Trust
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Defendant: Gand K Trust
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