Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-cv-00618/USCOURTS-caed-2_06-cv-00618-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7402 IRS: Petition to Enforce IRS Summons

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SC1 17070862.1 

J. RUSSELL CUNNINGHAM, State Bar #130578 

DESMOND, NOLAN, LIVAICH & CUNNINGHAM 

1830 15th Street 

Sacramento, California 95814 

Telephone: (916) 443-2051 

Facsimile: (916) 443-2651 

VDRP Neutral 

UNITED STATES DISTRICT COURT 

EASTERN DISTRICT OF CALIFORNIA 

SACRAMENTO DIVISION 

SUNSWEET GROWERS, INC., 

 

 Plaintiff, 

v. 

RICHARD C. ATTINGER, 

ROBERT GWALTNEY, LOUISE 

GWALTNEY, CORRIE LEISEN, 

JANET LEISEN, ERIK NIELSEN 

ENTERPRISES, JOHN TAYLOR 

FERTILIZER, FARM SERVICE 

AGENCY and MOE 

WHITCHURCH, 

 Defendants. 

CIV. S-05-618 GEB PAN

STIPULATED JUDGMENT 

STIPULATED JUDGMENT

Upon review of the stipulation of plaintiff SUNSWEET GROWERS, INC. (“Sunsweet”), 

defendants ROBERT GWALTNEY and LOUISE GWALTNEY (“Gwaltneys”), defendant 

RICHARD ATTINGER (“Attinger”), defendant JOHN TAYLOR FERTILIZER (“Taylor”) and 

defendant FARM SERVICE AGENCY, by and through the United States of America (“USA”), 

and good cause appearing therefore, 

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Case 2:06-cv-00618-GEB-EFB Document 7 Filed 05/10/06 Page 1 of 4
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SC1 17070862.1 

IT IS ORDERED, ADJUDGED, AND DECREED that: 

1. The property in controversy consists of $10,000 held by Sunsweet and 

approximately $86,000 on deposit with the court (collectively “2002 Crop Proceeds”). 

2. The following parties have no interest in the 2002 Crop Proceeds: 

(a) defendants CORRIE LEISEN and JANET LEISEN; 

(b) defendant ERIK NIELSEN ENTERPRISES; 

(c) defendant RICHARD C. ATTINGER; and 

(d) defendant MOE WHITCHURCH. 

3. The remaining parties’ respective interest in the 2002 Crop Proceeds are: 

(a) The first $8,093.23 to the Gwaltneys; 

(b) The next $13,700 to Sunsweet (on account of its claim for attorneys’ fees 

and costs); 

(c) The next $3,000 to Taylor; 

(d) The entire balance, approximately $71,200 to USA; 

4. The $10,000 held by Sunsweet, including accrued interest, shall be distributed to 

Sunsweet. 

5. The $86,000 on deposit with the court shall be distributed as set forth below: 

(a) The first $8,093.23 to the Gwaltneys; 

(b) The next $3,700 to Sunsweet; 

(c) The next $3,000 to Taylor; and 

(d) The entire balance, approximately $71,200 to USA. 

6. There is also a possible retain distribution estimated up to $28,039.02 for the 2002 

Crop Proceeds. Pursuant to Sunsweet’s membership agreement and bylaws, such a distribution 

is not scheduled to be distributed until 2007 and is subject to board approval. Pursuant to the 

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SC1 17070862.1 

parties’ stipulation, the USA will be entitled to the entire retain distribution for the 2002 Crop 

Proceeds if any. 

7. This judgment resolves the dispute concerning the 2002 Crop Proceeds and 

Gwaltneys, Attinger, Taylor, and USA will not institute or further prosecute any further 

proceeding in any court concerning the 2002 Crop Proceeds. 

8. Except as provided herein, the parties shall bear their own attorney fees and costs. 

DATED: May 10, 2006 

 /s/ Garland E. Burrell, Jr. 

 GARLAND E. BURRELL, JR. 

 United States District Judge 

APPROVED AS TO FORM: 

Dated: ___________ SEYFARTH SHAW LLP

By: __________________________________ 

ROBERT MILLIGAN 

 Attorneys for Sunsweet 

Dated: ___________ MINASIAN SPRUCE MEITH SOARES & SEXTON

By: __________________________________ 

PAUL R. MINASIAN 

 Attorneys for Gwaltneys and Attinger 

Dated: ____________ RIEGELS CAMPOS & KENYON

By: __________________________________ 

DAVID A. REIGELS 

 Attorneys for Taylor 

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SC1 17070862.1 

Dated: _____________ UNITED STATES ATTORNEY’S OFFICE

By: __________________________________ 

ANA MARIA MARTEL 

 Attorneys for USA 

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