Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_07-cv-00210/USCOURTS-cand-3_07-cv-00210-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7403 Suit to Enforce Federal Tax Lien

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United States District Court

For the Northern District of California

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IN THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

 v.

DOROTHY J. LEOPOLD-COBB, et al.,

Defendants. /

No. C 07-00210 JSW

NOTICE OF TENTATIVE

RULING AND QUESTIONS

TO ALL PARTIES AND THEIR ATTORNEYS OF RECORD, PLEASE TAKE

NOTICE OF THE FOLLOWING TENTATIVE RULING AND QUESTIONS FOR THE

HEARING SCHEDULED ON APRIL 11, 2008 AT 9:00 A.M.:

The Court has reviewed the parties’ papers and, thus, does not wish to hear the parties

reargue matters addressed in those pleadings. If the parties intend to rely on authorities not

cited in their briefs, they are ORDERED to notify the Court and opposing counsel of these

authorities reasonably in advance of the hearing and to make copies available at the hearing. If

the parties submit such additional authorities, they are ORDERED to submit the citations to the

authorities only, with reference to pin cites and without argument or additional briefing. Cf.

N.D. Civil Local Rule 7-3(d). The parties will be given the opportunity at oral argument to

explain their reliance on such authority.

The Court tentatively DENIES the motion for summary judgment filed by defendant

Dorothy J. Leopold-Cobb’s (“Leopold-Cobb”) and tentatively GRANTS the cross-motion for

Case 3:07-cv-00210-JSW Document 46 Filed 04/11/08 Page 1 of 3
United States District Court

For the Northern District of California

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summary judgment filed by plaintiff United States of America (“Plaintiff”). The parties shall

each have 15 minutes to address the following questions:

(1) Specifically where in Exhibit 3 to the declaration of Glenn Moss does Leopold-Cobb

contend that Internal Revenue Service’s (“IRS”) lien was stripped from the entire

property?

(2) Specifically where in the record is there support for Leopold-Cobb’s argument that the

bankruptcy court “ordered that the lien be totally removed upon payment of the agreed

upon sum”? (Response at 2.)

(3) It appears as though the parties agree that the bankruptcy proceeding stripped the lien

from Dorothy Leopold-Cobb’s undivided one-half interest in the property and that the

parties only dispute whether the bankruptcy proceeding also stripped the lien from

Herbert Leopold’s undivided one-half interest in the property. Is that correct? 

(4) Where in the record is there support for Leopold-Cobb’s position that Herbert Leopold

was a bona fide purchaser for value?

(5) Do the parties have anything further they wish to address? 

IT IS SO ORDERED.

Dated: April 11, 2008 

JEFFREY S. WHITE

UNITED STATES DISTRICT JUDGE

Case 3:07-cv-00210-JSW Document 46 Filed 04/11/08 Page 2 of 3
United States District Court

For the Northern District of California

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UNITED STATES DISTRICT COURT

FOR THE 

NORTHERN DISTRICT OF CALIFORNIA

USA,

Plaintiff,

 v.

DOROTHY J. LEOPOLD-COBB et al,

Defendant.

 /

Case Number: CV07-00210 JSW 

CERTIFICATE OF SERVICE

I, the undersigned, hereby certify that I am an employee in the Office of the Clerk, U.S.

District Court, Northern District of California.

That on April 11, 2008, I SERVED a true and correct copy(ies) of the attached, by

placing said copy(ies) in a postage paid envelope addressed to the person(s) hereinafter

listed, by depositing said envelope in the U.S. Mail, or by placing said copy(ies) into an

inter-office delivery receptacle located in the Clerk's office.

Diana Bass

330 Helena Court

Oakley, CA 94561

Paulette E. Bass

23066 Maud Avenue

Hayward, CA 94541

Dated: April 11, 2008

Richard W. Wieking, Clerk

By: Jennifer Ottolini, Deputy Clerk

Case 3:07-cv-00210-JSW Document 46 Filed 04/11/08 Page 3 of 3