U.S.
v.
Lyman

This case is not covered by Casetext's citator
United States District Court, D. Utah, Central DivisionMar 15, 2005
Civil No. 2:04CV00015 TS. (D. Utah Mar. 15, 2005)

Civil No. 2:04CV00015 TS.

March 15, 2005


FINAL JUDGMENT


On motion of plaintiff, pursuant to Rule 55(b)(2) of the Federal Rules of Civil Procedure, the Clerk of this Court having entered default against defendants H. Eugene Lyman, individually and as trustee of Equity Associates, and Sovereign Trust Administrators, as trustee of Equity Associates, it is hereby

ORDERED AND ADJUDGED as follows:

1. Defendant H. Eugene Lyman is indebted to the United States for the tax periods and type of taxes, and related interest and penalties, as set forth in the chart below, and in the total amount of $485,197.08 as of January 31, 2005, plus interest and statutory additions according to law from January 31, 2005, until the judgment is paid.

Kind of Tax Tax Period Tax, Interest, Penalty due as of January 31, 2005
Income 1990 $51,323.72 Income 1991 $202,230.65 Income 1992 $62,156.77 Income 1993 $23,808.63 Income 1994 $24,708.67 Income 1995 $31,727.75 Income 1996 $26,297.11 Income 1997 $62,943.78

2. Judgment is entered determining that on the dates of the assessments listed above, federal tax liens arose and attached to all property and rights to property then belonging to or subsequently acquired by defendant H. Eugene Lyman, including the properties listed below:

A. Lot 47, Meadow View Estates, Unit D Subdivision, according to the Official plat thereof, on file in the office of the recorder, Kane County, Utah.

Excepting therefrom all oil, gas, and mineral rights.

Subject to easements, restrictions, reservations and encumbrances of record or enforceable in law or equity.
B. Lot 48, Meadow View Estates, Unit D Subdivision, according to the Official plat thereof, on file in the office of the recorder, Kane County, Utah.

Excepting therefrom all oil, gas, and mineral rights.

Subject to easements, restrictions, reservations and encumbrances of record or enforceable in law or equity.
C. Beginning at the NW corner of the SE 1/4 of Section 23 T 36 S, R 22 E, SLBM, and running thence N 358 feet; E 183 feet; S 762 feet; W 183 feet; N 404 feet to place of beginning.

Excepting therefrom all oil, gas, and minerals.

D. BEGINNING at a point 89 degrees 50'West 1212.38 feet from the North Quarter Corner of Section 23, Township 36 South, Range 22 East, Salt Lake Base and Meridian and running thence South 286.44 feet, thence West 294.17 feet, thence North 286.44 feet, thence East 294.17 feet to the point of beginning.
LESS a 60 foot right of way along North boundary of said described property and following section line.
It is understood that one well and one septic tank is in use at any one time.
SUBJECT to easements, restrictions, reservations and encumbrances of record or enforceable in law or equity.

EXCEPTING THEREFROM all oil, gas, and mineral rights.

3. The federal tax liens attached to the above-listed properties are hereby foreclosed, and those properties are to be sold pursuant to 28 U.S.C. § 2001 and the Decree of Foreclosure and Sale entered by the Court this day.

4. Judgment is entered that Equity Associates and Sovereign Trust Administrators hold title to the above-listed properties, if at all, as nominees of defendant H. Eugene Lyman.

5. Judgment is entered that defendant Meadow View Heights Water Company holds a superior interest to the tax liens to the property listed in paragraphs 2.A. and 2.B., above, in the amount of $304.40, together with any unpaid monthly assessments and interest thereon at the rate of twelve percent per annum after October 26, 1999. Defendant Meadow View Heights Water Company shall be fully paid from the proceeds of any sale or foreclosure of those parcels of real property prior to the distribution of such funds to any other party.

6. It is further ordered that the United States recover from defendant H. Eugene Lyman its costs of this action.

ORDERED AND ADJUDGED.