Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_02-cv-05141/USCOURTS-caed-1_02-cv-05141-14/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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IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, CASE NO. CV-F-02-5141 LJO DLB

Plaintiff, 

vs. ORDER DENYING MOTIONS 

 (Doc. 179)

JAMES LITTLE, LORNA MARIE LITTLE,

CALIFORNIA FRANCHISE TAX BOARD,

COUNTY OF TULARE, NICKLAS ARTHUR

HOFFMAN, RICHARD N. CAIRNS, JR., 

THOMAS M. CAIRNS, ALLEN CASSELMAN,

as trustee, SHAWN RAY ENTERPRISE, 

NANCY CASSELMAN, Trustee of Alpha Land 

Company, ALLEN TRUSTEE OF ALPHA 

LAND COMPANY, ROBERT HOGUE, Legal 

Trustee of Mount Carmel Trust,

Defendants.

 /

This Court entered a final judgment in this action on March 27, 2007 (Docs. 172, 173). On April

19, 2007, Defendants James and Lorna Maria Little (“the Littles”) filed a series of documents. Those

motions were denied by this Court by order filed on April 24, 2007. (Doc. 178). A document filed by

the Littles on April 19, 2007, along with those already considered by this Court in the April 24, 2007

Order, was entered by the clerk of this court on April 27, 2007. (Doc. 179, filed 4/19/2007 but entered

4/27/07). The latest filing has a lengthy title, however, it merely raises arguments previously argued

and decided by this Court. See Order Granting Pl. Mot. For Summary Judgment, n.1 (Doc. 169) and

Case 1:02-cv-05141-LJO -DLB Document 180 Filed 05/01/07 Page 1 of 2
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Doc. 178. No new arguments appear in this filing that have not been considered and rejected previously

by this Court. Furthermore, this motion is untimely made. This Court has issued a final judgment

pursuant to Fed. R. Civ. P. 56. Therefore, these motions are DENIED. 

 

 IT IS SO ORDERED.

Dated: May 1, 2007 /s/ Lawrence J. O'Neill 

b9ed48 UNITED STATES DISTRICT JUDGE

Case 1:02-cv-05141-LJO -DLB Document 180 Filed 05/01/07 Page 2 of 2