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LEHMAN BROS. BANK v. BEVERLY HILLS ESTATES FUNDING

No. 2:03-CV-00612 PGC.

456 F.Supp.2d 1211 (2006)

LEHMAN BROTHERS BANK, FSB, Plaintiff, v. BEVERLY HILLS ESTATES FUNDING, INC., et al., Defendant. Michael J. Fitzgerald Protective Committee Trust, Third Party Plaintiff, v. United States of America, Internal Revenue Service; State of California, Employment Development Department, and The Franchise Tax Board, Third Party Defendants.

United States District Court, D. Utah, Central Division.

August 21, 2006.

Attorney(s) appearing for the Case

David J. Pasternak, Pasternak Pasternak & Patton, Los Angeles, CA, Julian D. Jensen, Jensen Duffin & Dibb, Salt Lake City, UT, for Plaintiff.

Ray G. Martineau, Anthony Ray Martineau, Brett David Cragun, Salt Lake City, UT, for Defendant.

Cass C. Butler, Callister Nebeker & McCullough, Salt Lake City, UT, for Third Party Plaintiff.

ORDER GRANTING GOVERNMENT'S MOTION TO DISMISS

CASSELL, District Judge.

Complainant, Douglas Hawkes, is the court-appointed Utah Receiver responsible for the management, administration, operation and activities of the Michael J. Fitzgerald Protective Committee Trust. The Utah Receiver filed this Third-Party Complaint against the United States Internal Revenue Service, among other defendants, seeking a declaration of the rights and legal relationships of the...

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