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STOCKTON CHRISTIAN LIFE CENTER v. U.S. I.R.S.

No. CIV. S-00-815FCD DAD.

172 F.Supp.2d 1292 (2001)

STOCKTON CHRISTIAN LIFE CENTER, INC., a California corporation, Plaintiff, v. THE UNITED STATES INTERNAL REVENUE SERVICE, et al., Defendants.

United States District Court, E.D. California.

September 20, 2001.

Attorney(s) appearing for the Case

James Belford Brown, Herum Crabtree Brown, Stockton, CA, for Plaintiff.

Joanne Duane Kee, United States Department of Justice, Tax Division, Washington, DC, Daniel Allen McDaniel, Nomellini Grilli and McDaniel, Stockton, CA, Patricia A. Davis, Van Bourg Weinberg Roger and Rosenfeld, Oakland, CA, Joseph William McCarthy, Law Offices Joseph W. McCarthy, Santa Clara, CA, Frederick Joseph Amrose, Law Offices of Rick Amorose, Sacramento, CA, James Belford Brown, Herum Crabtree Brown, Stockton, CA, Donald M. Stevenson, Law Offices Donald M. Stevenson, Stockton, CA, Rex K. Lee, United States Department of Justice, Tax Division, Washington, DC, Daniel Allen McDaniel, Nomellini Grilli and McDaniel, Stockton, CA, for Defendants.

MEMORANDUM AND ORDER

DAMRELL, District Judge.

This matter is before the court on the motion of Joseph W. McCarthy ("McCarthy") for summary adjudication in the above-entitled action. This action arises from an arbitration award in favor of defendant Neth Construction, Inc. ("Neth") against plaintiff Stockton Christian Life Center, Inc. ("Stockton Christian"). Because a number of Neth's creditors made claims to be paid from the award, Stockton Christian...

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