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NORTHERN MARIANA ISLANDS v. MILLARD

Nos. 11 Misc. 99, 11 Misc. 100.

845 F.Supp.2d 579 (2012)

Commonwealth of the NORTHERN MARIANA ISLANDS, Plaintiff, v. William H. MILLARD, Defendant. Commonwealth of the Northern Mariana Islands, Plaintiff, v. Patricia H. Millard, Defendant.

United States District Court, S.D. New York.

February 27, 2012.

Attorney(s) appearing for the Case

Michael Sangyun Kim, Kobre & Kim LLP, New York, NY, for Plaintiff.

MEMORANDUM

JED S. RAKOFF, District Judge.

In 1994, plaintiff, the Commonwealth of the Northern Mariana Islands ("the Commonwealth"), obtained default judgments (the "Judgments") for over $36 million against William and Patricia Millard ("the Millards") based on allegations of unpaid taxes. In March and April 2011, the Commonwealth registered the Judgments in this Court and in the Middle District of Florida pursuant to 28 U.S.C. § 1963. The Commonwealth...

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