Opinion
2:21-cv-01026-TLN-KJN
08-10-2021
UNITED STATES OF AMERICA, Plaintiff, v. ESTATE OF SHIRLEY SHANNON, MARK BURCH, in his capacity as personal representative of the Estate of Shirley Shannon, BUTTE COUNTY ASSESSOR, BANKERS INSURANCE COMPANY, STATE OF CALIFORNIA FRANCHISE TAX BOARD, and MCMAINS BAIL BONDS, Defendant.
DAVID A. HUBBERT Acting Assistant Attorney General CASSONDRA L. MCCORMICK Washington DC Bar Trial Attorney, Tax Division U.S. Department of Justice Attorney for the United States of America
DAVID A. HUBBERT Acting Assistant Attorney General
CASSONDRA L. MCCORMICK Washington DC Bar Trial Attorney, Tax Division U.S. Department of Justice Attorney for the United States of America
ORDER GRANTING JOINT REQUEST TO DISMISS STATE OF CALIFORNIA FRANCHISE TAX BOARD
Troy L Nunley, United States District Judge
The United States of America (“United States”) and State of California Franchise Tax Board have jointly moved to dismiss State of California Franchise Tax Board pursuant to Fed.R.Civ.P. 41(a)(2). Based on the Joint Request to Dismiss State of California Franchise Tax Board (“Request”), and for good cause shown, the Court hereby GRANTS the Request and IT IS HEREBY ORDERED that:
1. State of California Franchise Tax Board has no interest in the real property located in Butte County, California, that is commonly described as 13624 Autumn Lane, Chico, California 95928, Parcel Number 056-390-029-000 (“Subject Property”). The legal description of the Subject Property is as follows:
BEING A PORTION OF SECTION 35, TOWNSHIP 23 NORTH, RANGE 2 EAST, M.D.B. & M., BEING ALSO A PORTION OF PARCEL 3, AS SHOWN ON THAT CERTAIN AMENDED PARCEL MAP, RECORDED IN THE OFFICE OF THE RECORDER OF THE COUNTY OF BUTTE, STATE OF CALIFORNIA, ON FEBRUARY 23, 1978, IN BOOK 65 OF MAPS, AT PAGE(S) 16, AND BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS:
COMMENCING AT THE SOUTHEAST CORNER OF SAID SECTION 35 AND RUNNING THENCE NORTH 01 DEG. 55' 37" EAST ALONG THE EASTERLY LINE OF SAID SECTION 35, A DISTANCE OF 731.58 FEET TO THE TRUE POINT OF BEGINNING FOR THE PARCEL HEREIN DESCRIBED; THENCE CONTINUING NORTH 01 DEG. 55' 37" EAST ALONG SAID EASTERLY LINE OF SECTION 35, A DISTANCE OF 585.66 FEET; THENCE NORTH 52 DEG. 50' 06" WEST, A DISTANCE OF 317.80 FEET; THENCE SOUTH 05 DEG. 17' 54" WEST, A DISTANCE OF 231.80 FEET; THENCE SOUTH 19 DEG. 40' 00" WEST, A DISTANCE OF 580.00 FEET TO THE SOUTHWEST CORNER OF THE HEREINABOVE MENTIONED PARCEL 3; THENCE SOUTH 89 DEG. 57' 23" EAST ALONG THE SOUTHERLY LINE OF SAID PARCEL 3, A DISTANCE OF 450.16 FEET TO THE TRUE POINT OF BEGINNING.See Dkt. # 1 at ¶ 27.
2. State of California Franchise Tax Board is DISMISSED from this action with prejudice, each party to bear its own respective costs and fees.