Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_13-cv-05073/USCOURTS-cand-3_13-cv-05073-3/pdf.json

Parties Involved:
Hiroaki Morimoto
Plaintiff
Marjorie Morimoto
Plaintiff
United States of America
Defendant

Document Text:

STIPULATION AND [PROPOSED] JUDGMENT 

CIVIL NO. 3:13-CV-05073-MEJ

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MELINDA HAAG (CABN 132612) 

United States Attorney 

THOMAS MOORE (ALBN 4305-O78T) 

Chief, Tax Division 

MICHAEL G. PITMAN (DCBN 484164) 

Assistant United States Attorney, Tax Division 

450 Golden Gate Ave., Box 36055 

San Francisco, CA 94102 

Telephone: (415) 436-6475 

Facsimile: (415) 436-7009 

Email: michael.pitman@usdoj.gov 

Attorneys for the United States of America 

UNITED STATES DISTRICT COURT 

NORTHERN DISTRICT OF CALIFORNIA 

SAN FRANCISCO DIVISION 

Hiroaki Morimoto & Marjorie Morimoto, 

 Plaintiffs, 

 v. 

 

United State of America, 

 

 Defendant. 

Case No. 3:13-cv-05073-MEJ 

STIPULATION AND [PROPOSED] 

JUDGMENT 

 Plaintiffs Hiroaki Morimoto and Marjorie Morimoto (“Plaintiffs”), and Defendant the 

United States of America (“United States”), by and through its undersigned counsel, hereby 

stipulate and agree as follows: 

 1. This Stipulation is entered into by and between all parties to this matter. 

 2. The Court has jurisdiction over this action pursuant to 28 U.S.C. §§ 1340 and 

1346(a)(1) and 26 U.S.C. § 7422. 

 3. Venue is proper in the Northern District of California pursuant to 28 U.S.C. § 

1402(a)(2). 

Case 3:13-cv-05073-MEJ Document 26 Filed 03/02/15 Page 1 of 5
STIPULATION AND [PROPOSED] JUDGMENT 

CIVIL NO. 3:13-CV-05073-MEJ 2

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 4. The parties hereby stipulate and respectfully request that the Court enter final 

judgment in this matter as follows: 

 a. Plaintiffs experienced a deductible theft loss in the 2009 tax year in the 

amount of $347,201. 

 b. Final judgment may be entered in favor of Plaintiffs on Counts One, Two, 

and Three of the Complaint for Refund, filed on October 30, 2013 (Doc. # 1), as follows: 

Plaintiffs are entitled to federal income tax overpayments in the amounts of $5,664, $8,926, and 

$19,572 for the 2009, 2008 and 2007 tax years, respectively. 

 c. Final judgment may be entered in favor of the United States on Counts 

Four, Five, and Six of the Complaint for Refund, filed on October 30, 2013 (Doc. # 1) as 

follows: Plaintiffs Hiroaki Morimoto and Marjorie Morimoto are not entitled to any refund for 

the 2004, 2005, or 2006 tax years. 

 d. Any portion of the deductible theft loss Plaintiffs experienced in the 2009 

tax year that is not consumed by the overpayments discussed in paragraph 4b, above, may be 

carried forward to offset income for tax years subsequent to 2009, as provided by law. 

 A Proposed Judgment is filed herewith for the Court’s convenience. Upon entry of the 

attached Proposed Judgment, this matter may be dismissed with prejudice. 

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Case 3:13-cv-05073-MEJ Document 26 Filed 03/02/15 Page 3 of 5
STIPULATION AND [PROPOSED] JUDGMENT 

CIVIL NO. 3:13-CV-05073-MEJ 3

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Respectfully submitted this 27th day of February 2015, 

 MELINDA HAAG 

United States Attorney 

s/ Michael G. Pitman 

MICHAEL G. PITMAN 

Assistant United States Attorney, Tax Division 

Attorneys for the United States of America 

 

____________________ 

DASHIELL SHAPIRO 

ROBERT WARREN WOOD 

Wood LLP 

333 Sacramento Street 

San Francisco, CA 94111 

415-834-1800 

Fax: 415-834-1888 

shapiro@woodllp.com 

wood@woodllp.com 

Attorneys for Hiroaki Morimoto 

and Marjorie Morimoto 

[PROPOSED] JUDGMENT 

 Pursuant to the Stipulation submitted by Plaintiffs Hiroaki Morimoto and Marjorie 

Morimoto, and Defendant the United States of America (“United States”), and for good cause 

shown therein: 

 IT IS ORDERED AND ADJUDGED that Plaintiffs Hiroaki Morimoto and Marjorie 

Morimoto experienced a deductible theft loss in the 2009 tax year in the amount of $347,201. 

 IT IS FURTHER ORDERED AND ADJUDGED that final judgment is entered in favor 

of Plaintiffs Hiroaki Morimoto and Marjorie Morimoto, on Counts One, Two, and Three of the 

Complaint for Refund, filed on October 30, 2013 (Doc. # 1), as follows: Plaintiffs Hiroaki 

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STIPULATION AND [PROPOSED] JUDGMENT 

CIVIL NO. 3:13-CV-05073-MEJ 4

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Morimoto and Marjorie Morimoto are entitled to federal income tax overpayments in the 

amounts of $5,664, $8,926, and $19,572 for the 2009, 2008 and 2007 tax years, respectively. 

 IT IS FURTHER ORDERED AND ADJUDGED that final judgment is entered in favor 

of the United States on Counts Four, Five, and Six of the Complaint for Refund, filed on October 

30, 2013 (Doc. # 1) as follows: Plaintiffs Hiroaki Morimoto and Marjorie Morimoto are not 

entitled to any refund for the 2004, 2005, or 2006 tax years. 

 IT IS FURTHER ORDERED AND ADJUDGED that any portion of the deductible theft 

loss Plaintiffs Hiroaki Morimoto and Marjorie Morimoto experienced in the 2009 tax year that is 

not consumed by the overpayments for the 2009, 2008 and 2007 tax years, discussed above, may 

be carried forward to offset income for tax years subsequent to 2009, as provided by law. 

 Each party shall bear their own attorneys’ fees and costs. 

SO ORDERED this _____ day of _________________, 2015. 

________________________________ 

THE HONORABLE MARIA-ELENA JAMES 

UNITED STATES MAGISTRATE JUDGE 

2nd March

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