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  5. 367 B.R. 207 (2007)
 

IN RE NATIONAL AUDIT DEFENSE NETWORK

Bankruptcy No. BK-S-03-17306-BAM. Adversary Nos. 04-1221-BAM, 05-1151-BAM, 04-1230-BAM, 05-1152-BAM.

367 B.R. 207 (2007)

In re NATIONAL AUDIT DEFENSE NETWORK, Debtor. William A. Leonard, Jr., Chapter 7 Trustee, Plaintiff, v. Weston J. Coolidge; WJC Enterprises, Inc.; Bridgeway Corp.; and Pacific Northwest, Inc., Defendants. William A. Leonard, Jr., Chapter 7 Trustee, Plaintiff, v. Weston J. Coolidge; WJC Enterprises, Inc.; Bridgeway Corp.; and Pacific Northwest, Inc., Defendants. William A. Leonard, Jr., Chapter 7 Trustee, Plaintiff, v. Alan Rodriguez, also known as Alan Rodrigues; Alan II, Inc.; R and R Financial, Inc.; Diamond Marketing, Ltd.; M.J. Sales, Inc.; and Elite Solutions USA, Inc., Defendants. William A. Leonard, Jr., Chapter 7 Trustee, Plaintiff, v. Alan Rodriguez, also known as Alan Rodrigues; Alan II, Inc.; R and R Financial Inc.; Diamond Marketing, Ltd.; M.J. Sales, Inc.; and Elite Solutions USA, Inc., Defendants.

United States Bankruptcy Court, D. Nevada.

April 24, 2007.

Attorney(s) appearing for the Case

Barton L. Jacka, Sullivan Hill Lewin Rez & Engel, Las Vegas, NV, for Plaintiff.

Darrell Lincoln Clark, Las Vegas, NV, for Defendants.

OPINION AFTER TRIAL

BRUCE A. MARKELL, Bankruptcy Judge.

National Audit Defense Network ("NADN" or "debtor") engaged in the selling of tax shelters and other products designed to take advantage of people's disdain for paying taxes. Its products were close to worthless, leading ultimately not only to this bankruptcy on June 11, 2003,1 but to a permanent injunction against NADN's further dissemination of taxavoidance schemes and...

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