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ERWIN v. U.S.

No. 1:06CV59.

CHARLES B. ERWIN, Plaintiff, v. UNITED STATES OF AMERICA, Defendant and Third Party Plaintiff, v. STEPHEN C. COGGIN, WILLIAM G. PINTNER, JAMES BARRY LIGHT, HARTSELL B. LIGHT, JR., Third Party Defendants.

United States District Court, M.D. North Carolina.

August 12, 2013.

Attorney(s) appearing for the Case

CHARLES B. ERWIN, Plaintiff, represented by J. NATHAN DUGGINS, III, TUGGLE DUGGINS & MESCHAN, P.A., MICHAEL J. WENIG, TUGGLE DUGGINS & MESCHAN, P.A. & EMMA C. MERRITT BAGGETT, TUGGLE DUGGINS P.A..

UNITED STATES OF AMERICA, Defendant, represented by JAN M. GEHT, DEPARTMENT OF JUSTICE - TAX DIVISION, JOSEPH E. HUNSADER, U. S. DEPARTMENT OF JUSTICE & JOSHUA D. SMELTZER, DEPARTMENT OF JUSTICE - TAX DIVISION.

UNITED STATES OF AMERICA, Third Party Plaintiff, represented by JOSEPH E. HUNSADER, U. S. DEPARTMENT OF JUSTICE & JOSHUA D. SMELTZER, DEPARTMENT OF JUSTICE - TAX DIVISION.

WILLIAM G. PINTNER, Third-Party Defendant, represented by JASON R. DAVIS, KAUFMAN & CANOLES, PC & JOSEPH T. MCFADDEN, JR., KAUFMAN & CANOLES, PC.

JAMES BARRY LIGHT, Third-Party Defendant, Pro Se.

HARTSELL B. LIGHT, JR., Third-Party Defendant, Pro Se.

UNITED STATES OF AMERICA, Counter Claimant, represented by JOSHUA D. SMELTZER, DEPARTMENT OF JUSTICE - TAX DIVISION.

MEMORANDUM OPINION & ORDER

JAMES A. BEATY, Jr., District Judge.

This matter is before the Court on a Motion for Default Judgment Against Stephen C. Coggin and for Certification of Final Judgment under Fed.R.Civ.P. 54(b) [Doc. #140] filed by the United States of America. For the reasons set out herein, the Court will grant the United States' Motion.

I. BACKGROUND

On January 20, 2006, Plaintiff Charles B. Erwin ("Mr. Erwin") filed a Complaint...

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