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U.S. v. MARSH

No. Civ. 99-00355 SOM.

114 F.Supp.2d 1036 (2000)

UNITED STATES of America, Plaintiff, v. John W. MARSH, Sean Marsh & Heather Marsh as Trustees of the Marsh Trust, and Bank of Hawaii, Defendants.

United States District Court, D. Hawai`i.

August 30, 2000.

Attorney(s) appearing for the Case

Bernard J. Knight, Jr., U.S. Department of Justice, Washington, DC, for plaintiff.

Stephen P. Pingree, Richard P. McClellan, III, Honolulu, HI, for defendants.

FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER

MOLLWAY, District Judge.

This is an action by Plaintiff United States of America ("United States") against Defendants John Marsh, Sean Marsh and Heather Marsh, as trustees of the Marsh Trust, and Bank of Hawaii to reduce to judgment the unpaid federal employment and unemployment taxes assessed against John Marsh and to foreclose on federal tax liens on two parcels of real property conveyed by John Marsh...

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