Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_05-cv-03967/USCOURTS-cand-3_05-cv-03967-7/pdf.json

Parties Involved:
Richard O. Stevens
Plaintiff
United States of America
Defendant

Document Text:

United States District Court

For the Northern District of California

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UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

RICHARD O. STEVENS, Trustee of The

Gloria S. Stevens Trust, and Named

Executor of the Gloria S. Keesey

Stevens Estate,

Plaintiff,

v.

UNITED STATES OF AMERICA, 

 Defendant. 

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No. 05-03967 SC

ORDER AMENDING

FINDINGS OF FACT AND

CONCLUSIONS OF LAW

On September 4, 2007, the Court issued its Memorandum of

Decision; Findings of Fact and Conclusions of Law. See Docket No.

43. In that Memorandum, the Court ordered the parties to submit

briefs addressing their dispute over the calculation of interest. 

Id. at 11. The parties have since resolved the dispute and

stipulated that interest began to accrue on August 1, 2002. See

Docket No. 45. The Court therefore AMENDS the Memorandum of

Decision as follows:

The final paragraph, beginning with "The parties dispute the

date. . . ." is hereby deleted.

The following paragraph is added in place of the deleted

text:

"As stipulated by the parties, interest began to accrue on

Case 3:05-cv-03967-SC Document 46 Filed 09/10/07 Page 1 of 2
United States District Court

For the Northern District of California

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August 1, 2002, the date on which Plaintiff filed the estate tax

return. Pursuant to I.R.C. § 6611, Plaintiff is entitled to

$23,618.24 in pre-judgment interest."

IT IS SO ORDERED.

Dated: September 10, 2007

 

UNITED STATES DISTRICT JUDGE

Case 3:05-cv-03967-SC Document 46 Filed 09/10/07 Page 2 of 2