Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_09-cv-05129/USCOURTS-cand-3_09-cv-05129-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 28:1441 Petition for Removal

---

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 - Amazing Packaging v. Sporleder

Ex Parte Application And Stipulation To Continue CMC And [Proposed] Order Thereon

Eugene K. Yamamoto (State Bar No. 112245)

LAW OFFICES OF EUGENE K. YAMAMOTO

Lakeside Regency Plaza

1555 Lakeside Drive, Suite 64

Oakland, CA 94612

Telephone: (510) 433-9340

Facsimile: (510) 433-9342

Attorneys for Plaintiff

Amazing Packaging Pension Plan

UNITED STATES DISTRICT COURT 

FOR THE NORTHER DISTRICT OF CALIFORNIA 

SAN FRANCISCO DIVISION

AMAZING PACKAGING PENSION 

PLAN, a California corporation,

Plaintiff,

vs.

MICHAEL BRUCE SPORLEDER, an 

individual, and CHRISTA LEE 

SPORLEDER, an individual, UNITED

STATES DEPARTMENT OF THE 

TREASURY – INTERNAL REVENUE 

SERVICE, NC Two, LP, a limited 

partnership, BUREAU OF MEDICAL 

ECONOMICS, a California corporation, 

and Does 1-50,

Defendants.

No. 09-5129 BZ

EX PARTE APPLICATION AND 

STIPULATION TO CONTINUE CASE 

MANAGEMENT CONFERENCE AND 

[PROPOSED] ORDER THEREON

Date: March 1, 2010

Time: 4:00 p.m.

Place: Federal Building, 

San Francisco

The Honorable Bernard Zimmerman, 

United States Magistrate Judge

Plaintiff, Amazing Packaging Pension Plan (“AP”) and Defendant, the United 

States of America,, apply ex parte and pursuant to stipulation, to continue the Case 

Management Conference set for March 1, 2010 at 4:00 p.m. before the Honorable 

Bernard Zimmerman, United States Magistrate Judge for 90 days.. 

Case 3:09-cv-05129-BZ Document 5 Filed 02/26/10 Page 1 of 5
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

- 2 - Amazing Packaging v. Sporleder

Ex Parte Application And Stipulation To Continue CMC And [Proposed] Order Thereon

Brief Procedural Background And Stipulated Facts

1. This Case was previously pending in the Superior Court for the State of 

California, County of Santa Clara.(Case No. 109CV140000) (“State Case”). There are 

five initial named defendants, Michael Sporleder, Christa Sporleder, United States 

Department Of The Treasury (“U.S.”), NC Two, LP and the Bureau of Medical 

Economics (although a recent title search indicates that there are additional defendants 

to be named). All of the named defendants claim an interest in the underlying real 

property and single family home thereon located at 23 Loma Alta Avenue, Los Gatos, 

CA, 95030 (“Property”).

2. This Case as it is presently postured seeks alternative remedies of the 

(i) the reestablishment of its originally recorded Deed of Trust in favor of AP which was 

mistakenly reconveyed (“Deed of Trust”); or (ii) the determination that an equitable lien in 

favor of AP arose upon the mistaken reconveyance of the Deed of Trust (“Equitable 

Lien”). AP seeks to establish the priority of its Deed of Trust or Equitable Lien as against 

the interests of each of the named Defendants.

3. Defendant, the United States Department Of The Treasury (“U.S.”), is one 

of the named defendants in the State Case due to the fact that it holds a federal tax lien 

on the Property.

4. A.P. represents that all of the named defendants in the State Case were 

served by AP with process in the State Case, including the U.S.

5. Upon being served with process in the State Case, the U.S. removed this 

case to the United States District Court for the Northern District of California San 

Francisco Division (the “Court”) which brought the State Case into this Court in the 

above-captioned case (“District Case”), and this District Case was then assigned to the 

Honorable Bernard Zimmerman, United States Magistrate Judge.

6. Although AP was served with notice of the removal, some of the other 

named defendants in the State Case did not receive notice of the removal. The parties 

shall cooperate to effect service upon the other named defendants

Case 3:09-cv-05129-BZ Document 5 Filed 02/26/10 Page 2 of 5
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 - Amazing Packaging v. Sporleder

Ex Parte Application And Stipulation To Continue CMC And [Proposed] Order Thereon

7. The only named defendant to answer in the State Case was Defendant NC 

Two, LP, through its successor in interest, Brown Bark, LP.

8. A.P. has indicated that Defendant, Bureau of Medical Economics (“BME”), 

reached an informal stipulation with AP, that it did not contest the re-establishment of the 

Deed of Trust or the establishment of the Equitable Lien, and the priority of either of 

these liens over BME’s lien. AP and BME each agreed that they would bear their own 

costs and AP would not seek attorneys fees and costs directly against BME in 

connection with the State Case.

9. Defendant U.S. and AP, by and through their undersigned counsel of 

record, have met and conferred by telephone and email concerning this District Case 

and the Preliminary Status Conference that was set by this Court for March 1, 2010.

10. After discussion with AP, and the U.S. review of the pleadings in this 

District Case and its own records, the US does not oppose the relief requested by AP, 

specifically that AP should have its Deed of Trust re-established or alternatively have an 

Equitable Lien established, either of which would have the priority of the AP’s prior Deed 

Of Trust And Assignment Of Rents (“Original Deed of Trust”) executed on June 28, 

2002, and recorded against the Property on July 3, 2002, in the Official Records of the 

Santa Clara Recorder’s Office (“Recorder’s Office”) as Document Number 16342371 and 

secured the obligation evidenced by that certain Promissory Note Interest Only, in the 

initial principal amount of $85,000.00 (“Note”). True and correct copies of the Note and 

Original Deed of Trust are attached as Exhibits A and B, respectively, to the Complaint in 

this District Case. The Parties shall continue to work on an acceptable form of judgment 

which, upon entry, will not require further participation in the litigation by the U.S.

11. Since the underlying real property is located in Santa Clara County, the 

appropriate division of this Court to handle this District Case, appears to be the San Jose 

Division.

Case 3:09-cv-05129-BZ Document 5 Filed 02/26/10 Page 3 of 5
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

- 4 - Amazing Packaging v. Sporleder

Ex Parte Application And Stipulation To Continue CMC And [Proposed] Order Thereon

STIPULATION

In consideration of the foregoing, the Parties stipulate and agree as follows:

1. The Parties stipulated, agree and admit that the foregoing Stipulated Facts 

are true and correct.

2. The U.S. stipulates and admits that it was properly and validly served with 

the Summons and First Amended Complaint For Determination Of Equitable Lien in the 

State Case;

3. The U.S. admits and agrees that AP is entitled to either of the alternative 

relief that it seeks set forth as the First Cause of Action and Second Cause of Action in 

the Complaint. Specifically, the U.S. agrees that AP should have its Original Deed of 

Trust reinstated with the same force and effect and priority it previously held when it wzs 

originally recorded, alternatively, the U.S. agrees that AP has an equitable lien that 

arose immediately upon the mistaken reconveyance of its Original Deed of Trust. The 

Parties shall continue to work on an acceptable form of judgment which, upon entry, will 

not require further participation in the litigation by the U.S.

4. In light of the decision of the U.S. to stipulate to the propriety of the relief 

requested in the underlying Complaint and the interests in Judicial Economy, AP and the 

U.S. request that this Court continue the Case Management Conference in the District 

Court Case for 90 days so that the parties can determine whether this case should be 

transferred to the San Jose Division of this Court, determined in this Court or remanded 

back to the State Court for determination. 

Dated: February 25,, 2010 JOSEPH RUSSONNIELLO

United States Attorney

___/s/ Blake D. Stamm_________________

Blake D. Stamm

Assistant U.S. Attorney

Attorneys for the United States of America

Case 3:09-cv-05129-BZ Document 5 Filed 02/26/10 Page 4 of 5
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

- 5 - Amazing Packaging v. Sporleder

Ex Parte Application And Stipulation To Continue CMC And [Proposed] Order Thereon

Dated: February 25, 2010. LAW OFFICES OF EUGENE K. YAMAMOTO

By __/s/ Eugene K. Yamamoto

Eugene K. Yamamoto, 

Attorney for Plaintiff,

Amazing Packaging Pension Plan

ORDER

Based upon the foregoing Stipulated Facts and Stipulation, the pleadings and 

proceedings in this Case, and for good cause appearing therefore, 

IT IS HEREBY ORDERED that the Case Management Conference scheduled for March 

1, 2010 at 4:00 p.m., is continued until June 14, 2010, at 4:00 p.m..

Dated: ________________. _________________________________

THE HONORABLE BERNARD ZIMMERMAN

UNITED STATES MAGISTRATE JUDGE

February 26, 2010

Case 3:09-cv-05129-BZ Document 5 Filed 02/26/10 Page 5 of 5