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UNITED STATES v. SHIPLEY

Case No. 13-cv-05721-WHO.

624 F.Supp.3d 1144 (2022)

UNITED STATES of America, Plaintiff, v. Dale L. SHIPLEY, et al., Defendants.

United States District Court, N.D. California.

Signed August 29, 2022.

Attorney(s) appearing for the Case

Amy Talburt Matchison, Department of Justice, Tax Division, Washington, DC, for Plaintiff.

Christopher Patrick Housh, Moskowitz, LLP, San Francisco, CA, Joseph Michael Bray, Moskowitz LLP, Oakland, CA, for Defendants Dale L. Shipley, Helen Anne Shipley.

Karen W. Yiu, Office of the Attorney General, Oakland, CA, for Defendant California Franchise Tax Board.

Thomas Edward Moore, III, Haynes & Boone LLP, Palo Alto, CA, for Defendant DSGI Technologies, Inc.

ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

Re: Dkt. Nos. 304, 307

The United States moves for partial summary judgment to foreclose tax liens against the stock of DSGI Technologies, Inc. ("DSGI") held in the name of tax-debtor defendant...

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