Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_14-cv-00838/USCOURTS-caed-1_14-cv-00838-1/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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Stipulation re: Disclaimer of Interest 1

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TAMARA W. ASHFORD 

Acting Assistant Attorney General 

 

NITHYA SENRA, CA SBN 291803 

Trial Attorney, Tax Division 

U.S. Department of Justice 

P.O. Box 683 

Washington, D.C. 20044 

202-307-6570 (v) 

202-307-0054 (f) 

Nithya.Senra@usdoj.gov 

Counsel for Plaintiff

Of Counsel: 

BENJAMIN B. WAGNER 

United States Attorney 

UNITED STATES DISTRICT COURT 

EASTERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, 

Plaintiff, 

v. 

JULIAN CARRANZA; GARY HESTER 

AS EXECUTOR OF THE ESTATE OF 

RUTH HESTER; ROCKLAND PACIFIC 

FINANCIAL INC.; TULARE COUNTY 

TREASURER; LINDSAYSTRATHMORE IRRIGATION 

DISTRICT; DENNIS WRIGHT DBA 

CENTRAL BUSINESS BUREAU; 

ATANACIO RODRIGUEZ DBA ROAD 

RUNNERS TRANSPORT; STANLEY 

TULCHIN ASSC. WESTERN, INC.; 

BERTHA CARRANZA; STATE OF 

CALIFORNIA, EMPLOYMENT 

DEVELOPMENT DEPARTMENT; 

STATE OF CALIFORNIA, FRANCHISE 

TAX BOARD; and PEOPLE OF THE 

STATE OF CALIFORNIA, TULARE 

COUNTY, 

Defendants. 

Case No. 1:14-cv-00838---GSA 

ORDER ON STIPULATION RE: 

DISCLAIMER OF INTEREST BY GARY 

HESTER AS EXECUTOR OF THE 

ESTATE OF RUTH HESTER 

 

Case 1:14-cv-00838-KJM-GSA Document 31 Filed 09/18/14 Page 1 of 2
Stipulation re: Disclaimer of Interest 2

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Pursuant to the Stipulation re: Disclaimer of Interest by Gary Hester as executor of the 

Estate of Ruth Hester, IT IS HEREBY ORDERED: 

(1) The Stipulation re: Disclaimer of Interest by Gary Hester as executor of the Estate 

of Ruth Hester is hereby approved; 

(2) Gary Hester as executor of the Estate of Ruth Hester has no interest in the subject 

real property at issue in this action and disclaims any and all right, title, claim or interest to any 

funds which may be generated from the sale of the subject property at issue in this case; 

(3) Gary Hester as executor of the Estate of Ruth Hester is DISMISSED with 

prejudice as a party-defendant; and 

 (4) The parties shall bear their own costs and fees associated with this issue. 

IT IS SO ORDERED. 

DATED this 18th day of September, 2014. 

 

Respectfully Submitted by: 

TAMARA W. ASHFORD 

Acting Assistant Attorney General 

/s/ Nithya Senra 

NITHYA SENRA 

Trial Attorney, Tax Division 

Of Counsel: 

BENJAMIN B. WAGNER 

United States Attorney 

/s/ Gary Hester 

GARY HESTER 

Executor of the Estate of Ruth Hester 

c/o Greg J. Norys, Attorney 

Dowling Aaron Inc. 

8080 N. Palm, Third Floor 

Fresno, CA 93711 

gnorys@dowlingaaron.com

Case 1:14-cv-00838-KJM-GSA Document 31 Filed 09/18/14 Page 2 of 2