Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_06-cv-01630/USCOURTS-caed-1_06-cv-01630-0/pdf.json

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

---

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

-1-

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Plaintiff, )

)

v. )

)

CHARLES WAYNE UPTERGROVE; )

MARTHA GENE FREEMAN UPTERGROVE; )

HOMEQ SERVICING, INC.; )

STATE OF CALIFORNIA, EMPLOYMENT )

DEVELOPMENT DEPARTMENT; )

COPELAND LUMBER COMPANY; )

CALIFORNIA FRANCHISE TAX BOARD; )

GULF INSURANCE COMPANY, INC.; )

ABC SUPPLY COMPANY, INC.; )

MEEKS BUILDING CENTER; and STATE OF )

CALIFORNIA, DEPARTMENT OF )

INDUSTRIAL RELATIONS; )

)

Defendants. )

 )

CIVIL NO. 1:06-cv-1630-AWI-LJO

DISCLAIMER OF INTEREST AND

STIPULATION OF DISMISSAL AS TO

DEFENDANT GULF INSURANCE

COMPANY, INC.

IT IS HEREBY STIPULATED AND AGREED by Plaintiff United States of America (“United

States”) and Defendant Gulf Insurance Co., Inc., (“Gulf Insurance”) that:

1. The United States filed this action to reduce to judgment federal tax assessments against

Defendants Charles Wayne Uptergrove and Martha Gene Freeman Uptergrove, and to foreclose federal

tax liens against certain real property located in Madera County, California. The real property at issue is

located at 26662 Road 23, Chowchilla, California, 93613, and is legally described as follows: 

Real property in the unincorporated area of the County of MADERA, State of California,

described as follows:

THE NORTH 3/4 OF THE NORTH 1/4 OF THE SOUTHEAST 1/4 OF THE NORTHEAST 1/4

OF SECTION 20, TOWNSHIP 9 SOUTH, RANGE 17 EAST, MOUNT DIABLO BASE AND

MERIDIAN, ACCORDING TO THE OFFICIAL PLAT THEREOF. 

APN: 030-120-013. 

2. Gulf Insurance was named as a Defendant in this matter solely to fulfill the requirements of 26

Case 1:06-cv-01630-AWI-GSA Document 7 Filed 12/15/06 Page 1 of 3
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

 Original signatures retained by attorney Michael G. Pitman. 1

-- 2- -

U.S.C. § 7403(b) that “[a]ll persons having liens upon or claiming any interest in the property involved in

such action [to enforce a tax lien] shall be made parties thereto.”

3. Gulf Insurance hereby disclaims any interest in the real property described in the Complaint. 

4. In light of the foregoing, Gulf Insurance has no interest in the real property that is the subject of

this lawsuit, and there is no further reason for Gulf Insurance to participate in this matter. 

5. Accordingly, Gulf Insurance should be dismissed from this proceeding without prejudice.

The parties so agree and respectfully request an Order confirming the foregoing.

McGregor W. Scott

United States Attorney

Dated: December 12, 2006

/s/ G. Patrick Jennings1

G. Patrick Jennings, Esq.

Trial Attorney, Tax Division

U.S. Department of Justice

Hausman & Sosa, LLP

Dated: December 12, 2006

/s/ Carlos E. Sosa

1

Carlos E. Sosa, Esq.

Attorneys for Defendant 

Gulf Insurance Company, Inc.

Case 1:06-cv-01630-AWI-GSA Document 7 Filed 12/15/06 Page 2 of 3
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

-- 3- -

ORDER

Pursuant to the parties’ stipulation, Gulf Insurance is dismissed from this proceeding without

prejudice pursuant to Rule 41(a) of the Federal Rules of Civil Procedure.

IT IS SO ORDERED.

Dated: December 13, 2006 /s/ Anthony W. Ishii 

0m8i78 UNITED STATES DISTRICT JUDGE

Case 1:06-cv-01630-AWI-GSA Document 7 Filed 12/15/06 Page 3 of 3