Opinion
CASE NO. CV12-0093 BR
08-20-2012
HESSEL ENTERPRISES, INC., an Oregon corporation, Plaintiff, v. The UNITED STATES OF AMERICAN by and through the Department of the Treasury, Internal Revenue Service, STATE OF OREGON by and through the Department of Revenue and WASHINGTON COUNTY, a political subdivision of the State of Oregon Defendants.
Kristen A. Berberick, OSB No. 082617 Assistant Attorney General, State of Oregon Attorney for State of Oregon Brad Anderson, OSB No. 95199 Senior Assistant County Counsel Attorney for Washington County John M. Berman, OSB No. 72024 Attorney for Hessel Enterprises, Inc.
John M. Berman, OSB No. 72024
Attorney-At-Law
Attorney for Plaintiff Hessel Enterprises, Inc.
DECLARATORY JUDGMENT
(Solely as to Plantiff's Claims Against the
State of Oregon and Washington County)
(Declaratory)
It is hereby ADJUDGED AND DECLARED as follows:
1. Plaintiff Hessel Enterprises, Inc. has priority to the funds that are the subject of this action ahead of any claims by the State of Oregon, Department of Revenue and
Washington County. As a result,
a. The State of Oregon, Department of Revenue does not have claims against Stacy and Witbeck, Inc., a California corporation, and Kiewit Pacific Co., a Delaware corporation, doing business as Stacy and Witbeck/Kiewit Pacific Co., a Joint Venture, the Joint Venture partners individually, its performance and payment bond sureties, Safeco Insurance Company of America, a Washington Corporation and Travelers Casualty and Surety Company of America, a Connecticut corporation, the funds that are the subject of this action or Plaintiff Hessel Enterprises, Incfor unpaid taxes owed by W&R, and all such claims shall be and hereby are fully resolved, discharged, dismissed, released and exonerated as to those entities. Nothing herein shall release or discharge any liability of W&R to Defendant State of Oregon, Department of Revenue; and
b. Washington County, does not have claims against Stacy and Witbeck, Inc., a California corporation, and Kiewit Pacific Co., a Delaware corporation, doing business as Stacy and Witbeck/Kiewit Pacific Co., a Joint Venture, the Joint Venture partners individually, its performance and payment bond sureties, Safeco Insurance Company of America, a Washington Corporation and Travelers Casualty and Surety Company of America, a Connecticut corporation, the funds that are the subject of this action for unpaid taxes owed by W&R, and all such claims shall be and hereby are fully resolved, discharged, dismissed, released and exonerated as to those entities. Nothing
herein shall release or discharge any liability of W&R to Defendant Washington County.2. None of the parties to this action shall recover costs, disbursements or fees herein.
3. Pursuant to FRCP 54(b), the Court expressly determines that there is no just reason for delay and this constitutes a final judgment as to the claims against the State of Oregon and Washington County.
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Honorable Anna J. Brown
United States District Court Judge
Submitted by John M. Berman, John M. Berman, OSB No. 72024, Attorney for Plaintiff Hessel Enterprises, Inc.
It is so stipulated:
________________________
Kristen A. Berberick, OSB No. 082617
Assistant Attorney General, State of Oregon
Attorney for State of Oregon
________________________
Brad Anderson, OSB No. 95199
Senior Assistant County Counsel
Attorney for Washington County
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John M. Berman, OSB No. 72024
Attorney for Hessel Enterprises, Inc.