Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_14-cv-00838/USCOURTS-caed-1_14-cv-00838-3/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 

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-KJM-GSA 

ORDER APPROVING STIPULATION 

REGARDING LIEN PRIORITY 

BETWEEN THE UNITED STATES AND 

STANLEY TULCHIN ASSOCIATES 

WESTERN INC. 

 

Case 1:14-cv-00838-KJM-GSA Document 48 Filed 10/28/14 Page 1 of 2
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Plaintiff, the United States of America, and Defendant Stanley Tulchin Associates 

Western, Inc. (“Stanley Tulchin”) have jointly filed a Stipulation regarding Stanley Tulchin’s 

interest in the real property at issue in this action by virtue of the Abstract of Judgment recorded 

on January 3, 2007; and the priority of Stanley Tulchin’s judgment lien in this action. The 

Stipulation further provides that Stanley Tulchin should be excused from further participation in 

this action and that Stanley Tulchin agrees to be bound by the judgment in this case. 

Pursuant to the Stipulation between the parties, IT IS HEREBY ORDERED: 

 (1) The Stipulation between the United States and Stanley Tulchin is hereby 

approved; 

 (2) If the United States succeeds in obtaining from the Court an Order of 

Foreclosure and Judicial Sale of the real property at issue in this action, it shall submit to the 

Court a proposed order of sale consistent with the terms of that Stipulation; 

 (3) The United States and Stanley Tulchin shall each bear their own costs; and 

 (4) Stanley Tulchin is excused from further participation in this action. 

IT IS SO ORDERED.

DATED this 28th day of October, 2014. 

 

Case 1:14-cv-00838-KJM-GSA Document 48 Filed 10/28/14 Page 2 of 2